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...
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A challenge to a show cause notice under the GST framework raises disputed factual issues best resolved in adjudication; accordingly, preadjudication interference is declined. The petitioner need not be compelled to deposit proposed amounts before adjudication. Statements of recipients recorded in investigation may be relied upon by revenue, but the petitioner is entitled to crossexamine those witnesses before any adverse inference is drawn; that right will be afforded. Documentary records relied on by revenue may be challenged for reliability and the petitioner has the right to rebut inferences drawn from such documents. Facts and law must be determined during adjudication.
A challenge to a show cause notice under the GST framework raises disputed factual issues best resolved in adjudication; accordingly, preadjudication interference is declined. The petitioner need not be compelled to deposit proposed amounts before adjudication. Statements of recipients recorded in investigation may be relied upon by revenue, but the petitioner is entitled to crossexamine those witnesses before any adverse inference is drawn; that right will be afforded. Documentary records relied on by revenue may be challenged for reliability and the petitioner has the right to rebut inferences drawn from such documents. Facts and law must be determined during adjudication.
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