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...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
HC held that the statutory three-month period prescribed by Section 73(2), read with Section 73(10) of the CGST Act, is mandatory and affords the minimum time for an assessee to reply to a show cause notice. The revenue's plea that a technical glitch caused reissuance of DRC-01 on 12 Aug 2024 does not cure defective service of the SCN dated 31 May 2024; the SCN was not served within the statutory period and was sent to an incorrect address despite the petitioner's address amendment on 15 May 2024. Consequently the SCN of 28/31 May 2024 and all consequential orders are quashed and the petition is allowed.
HC held that the statutory three-month period prescribed by Section 73(2), read with Section 73(10) of the CGST Act, is mandatory and affords the minimum time for an assessee to reply to a show cause notice. The revenue's plea that a technical glitch caused reissuance of DRC-01 on 12 Aug 2024 does not cure defective service of the SCN dated 31 May 2024; the SCN was not served within the statutory period and was sent to an incorrect address despite the petitioner's address amendment on 15 May 2024. Consequently the SCN of 28/31 May 2024 and all consequential orders are quashed and the petition is allowed.
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