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...
Service of notices uploaded solely on the statutory GST electronic portal and denial of personal hearing were challenged as breaches of the principles of natural justice; the court noted personal hearing obligations and adequacy of electronic service are central. The court emphasised that writ jurisdiction under Article 226 is discretionary and ordinarily inappropriate where an effective statutory appellate remedy exists; because the appellate remedy under the GST framework was available and adequate, the petition was dismissed as not maintainable, with liberty to pursue the prescribed statutory appeal.
Service of notices uploaded solely on the statutory GST electronic portal and denial of personal hearing were challenged as breaches of the principles of natural justice; the court noted personal hearing obligations and adequacy of electronic service are central. The court emphasised that writ jurisdiction under Article 226 is discretionary and ordinarily inappropriate where an effective statutory appellate remedy exists; because the appellate remedy under the GST framework was available and adequate, the petition was dismissed as not maintainable, with liberty to pursue the prescribed statutory appeal.
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