Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Petitioner's liability for unpaid tax and wrongly availed input tax credit was upheld because notices and hearings were served through its chartered accountant who acted as its agent; acts of the agent bound the principal, and petitioner's failure to respond justified demand orders. The availability of statutory appeal remedies was emphasised and the Court held rectification cannot be claimed as an error apparent on the face of the record; the remedy for the agent's alleged misappropriation is a separate civil/criminal recourse. Writ petition dismissed for lack of merit.
Petitioner's liability for unpaid tax and wrongly availed input tax credit was upheld because notices and hearings were served through its chartered accountant who acted as its agent; acts of the agent bound the principal, and petitioner's failure to respond justified demand orders. The availability of statutory appeal remedies was emphasised and the Court held rectification cannot be claimed as an error apparent on the face of the record; the remedy for the agent's alleged misappropriation is a separate civil/criminal recourse. Writ petition dismissed for lack of merit.
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