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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 breach of natural justice in issuance of the SCN without affording the petitioner an effective opportunity to be heard and remanded the matter to the adjudicating authority. The impugned demand proceedings are set aside insofar as they proceeded without notice; the petitioner is granted until 30 November 2025 to file a reply to the SCN. Upon filing, the adjudicating authority must issue a personal hearing notice (not merely upload on the portal, but effectuate actual service) and adjudicate the show-cause proceedings afresh in accordance with law. The petition is allowed by way of remand.
The HC found breach of natural justice in issuance of the SCN without affording the petitioner an effective opportunity to be heard and remanded the matter to the adjudicating authority. The impugned demand proceedings are set aside insofar as they proceeded without notice; the petitioner is granted until 30 November 2025 to file a reply to the SCN. Upon filing, the adjudicating authority must issue a personal hearing notice (not merely upload on the portal, but effectuate actual service) and adjudicate the show-cause proceedings afresh in accordance with law. The petition is allowed by way of remand.
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