Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The HC found violation of the principles of natural justice for non-consideration of the reply to notice DRC 01A and quashed the impugned assessment order insofar as it reflected the retrospective rate change from 12% to 18% under the notification. The writ petition was disposed of by setting aside the assessment on terms: the petitioner must deposit 25% of the disputed tax from the Electronic Credit Ledger within 30 days of receipt of the order. Subject to this deposit and compliance with the terms, the impugned order stands quashed; no different remedial course was warranted on the facts and circumstances before the HC.
The HC found violation of the principles of natural justice for non-consideration of the reply to notice DRC 01A and quashed the impugned assessment order insofar as it reflected the retrospective rate change from 12% to 18% under the notification. The writ petition was disposed of by setting aside the assessment on terms: the petitioner must deposit 25% of the disputed tax from the Electronic Credit Ledger within 30 days of receipt of the order. Subject to this deposit and compliance with the terms, the impugned order stands quashed; no different remedial course was warranted on the facts and circumstances before the HC.
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