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...
Entitlement to input tax credit was upheld despite limitation under the former provision because a retrospective amendment inserting Section 16(5) governs eligibility; accordingly, assessment orders that denied ITC solely on limitation grounds are quashed insofar as claims fall within the period prescribed by Section 16(5) and the respondent is restrained from initiating proceedings based only on limitation. Petitioners may apply separately for refund and the Department must decide on merits. Bank accounts frozen under the impugned order must be defrozen and amounts collected may be refunded or adjusted in tax ledgers. The Department retains liberty to pursue cases on merits where fraudulent, wrong or excess ITC claims are alleged.
Entitlement to input tax credit was upheld despite limitation under the former provision because a retrospective amendment inserting Section 16(5) governs eligibility; accordingly, assessment orders that denied ITC solely on limitation grounds are quashed insofar as claims fall within the period prescribed by Section 16(5) and the respondent is restrained from initiating proceedings based only on limitation. Petitioners may apply separately for refund and the Department must decide on merits. Bank accounts frozen under the impugned order must be defrozen and amounts collected may be refunded or adjusted in tax ledgers. The Department retains liberty to pursue cases on merits where fraudulent, wrong or excess ITC claims are alleged.
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