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 held that the demand raised under the GST Act for Financial Year 2021 is impermissible and the impugned Order-in-Original dated 26 February 2025 is quashed and set aside. Applying the principle that upon the Adjudicating Authority's approval of a resolution plan all claims not incorporated in the plan are extinguished, the Court found that any proceedings or demands predating the NCLT approval (11 August 2023) cannot be initiated or continued. Accordingly, the Respondent-Authority lacked jurisdiction to prosecute or levy a demand for the pre-approval period; the petition is allowed and the impugned order is declared void to the extent it relates to periods prior to the resolution-plan approval.
HC held that the demand raised under the GST Act for Financial Year 2021 is impermissible and the impugned Order-in-Original dated 26 February 2025 is quashed and set aside. Applying the principle that upon the Adjudicating Authority's approval of a resolution plan all claims not incorporated in the plan are extinguished, the Court found that any proceedings or demands predating the NCLT approval (11 August 2023) cannot be initiated or continued. Accordingly, the Respondent-Authority lacked jurisdiction to prosecute or levy a demand for the pre-approval period; the petition is allowed and the impugned order is declared void to the extent it relates to periods prior to the resolution-plan approval.
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