Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
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...
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The HC quashed the impugned assessment order dated 21.02.2025 and remanded the matter to the respondent for fresh consideration, finding multiple infirmities including breach of natural justice. The court held that the assessing officer failed to consider the petitioner's request for extension/adjournment before passing the assessment, thereby vitiating the proceedings; while an adjournment is not an absolute right, the officer is obliged to examine and either grant or refuse such application on the merits. Because the respondent proceeded without intimating whether the petitioner's request was considered, the assessment is set aside and the petition is disposed of by way of remand for fresh adjudication.
The HC quashed the impugned assessment order dated 21.02.2025 and remanded the matter to the respondent for fresh consideration, finding multiple infirmities including breach of natural justice. The court held that the assessing officer failed to consider the petitioner's request for extension/adjournment before passing the assessment, thereby vitiating the proceedings; while an adjournment is not an absolute right, the officer is obliged to examine and either grant or refuse such application on the merits. Because the respondent proceeded without intimating whether the petitioner's request was considered, the assessment is set aside and the petition is disposed of by way of remand for fresh adjudication.
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