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 set aside the permanent cancellation of the petitioner's GST registration arising solely from belated filing of returns and non-payment, finding that such extreme sanction is not warranted where the petitioner can continue business and discharge statutory liabilities; the court noted the petitioner had, prima facie, remediated the default by paying assessed tax, interest and late fees. The respondents are directed to furnish written intimation within 15 days of upload of the order specifying any further penalty or dues payable by the petitioner; the petitioner shall remit any such demanded amounts within 15 days of receipt of that intimation. The petition is disposed.
The HC set aside the permanent cancellation of the petitioner's GST registration arising solely from belated filing of returns and non-payment, finding that such extreme sanction is not warranted where the petitioner can continue business and discharge statutory liabilities; the court noted the petitioner had, prima facie, remediated the default by paying assessed tax, interest and late fees. The respondents are directed to furnish written intimation within 15 days of upload of the order specifying any further penalty or dues payable by the petitioner; the petitioner shall remit any such demanded amounts within 15 days of receipt of that intimation. The petition is disposed.
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