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...
HC allowed the petition and quashed the impugned departmental orders. The court held that the SCN issued under s.74 UPGST Act was unjustified because the petitioner proved actual movement of goods and payment of tax, and the record contained no findings of fraud, wilful misstatement or suppression of facts aimed at tax evasion. Applying the principle that incorrect statements absent knowledge or intent do not constitute wilful suppression, the HC concluded that proceedings under s.74 could not be sustained. Consequently, the order dated 20.12.2022 of the Additional Commissioner and the order dated 12.01.2022 of the Deputy Commissioner were set aside and the petition was allowed.
HC allowed the petition and quashed the impugned departmental orders. The court held that the SCN issued under s.74 UPGST Act was unjustified because the petitioner proved actual movement of goods and payment of tax, and the record contained no findings of fraud, wilful misstatement or suppression of facts aimed at tax evasion. Applying the principle that incorrect statements absent knowledge or intent do not constitute wilful suppression, the HC concluded that proceedings under s.74 could not be sustained. Consequently, the order dated 20.12.2022 of the Additional Commissioner and the order dated 12.01.2022 of the Deputy Commissioner were set aside and the petition was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
