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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HC allowed the petition, finding violation of the principles of natural justice due to denial of adequate opportunity. The court quashed the multiple adjudication orders issued under s.73 of the KGST Act for the same tax period as impermissible and remitted that claim to the respondents for fresh consideration in accordance with law. The HC also set aside ex parte adjudication orders for other tax periods where the petitioner had not responded to show-cause notices, and remitted those matters for rehearing on condition that the petitioner may file replies and the respondents reconsider the claims afresh. Relief granted by way of remand; matters to proceed in accordance with statutory procedure and principles of natural justice.
HC allowed the petition, finding violation of the principles of natural justice due to denial of adequate opportunity. The court quashed the multiple adjudication orders issued under s.73 of the KGST Act for the same tax period as impermissible and remitted that claim to the respondents for fresh consideration in accordance with law. The HC also set aside ex parte adjudication orders for other tax periods where the petitioner had not responded to show-cause notices, and remitted those matters for rehearing on condition that the petitioner may file replies and the respondents reconsider the claims afresh. Relief granted by way of remand; matters to proceed in accordance with statutory procedure and principles of natural justice.
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