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...
Liability of a private company director under Section 89 of the GST enactments places the burden of proof on the director to demonstrate that non-recovery of tax is not attributable to his gross neglect, misfeasance, or breach of duty; the High Court quashed the impugned recovery notice and remitted the matter for fresh adjudication on merits, permitting the director to file a proper reply and discharge the statutory burden within two weeks. Failure to comply permits respondents to proceed to recover tax as if the writ were dismissed.
Liability of a private company director under Section 89 of the GST enactments places the burden of proof on the director to demonstrate that non-recovery of tax is not attributable to his gross neglect, misfeasance, or breach of duty; the High Court quashed the impugned recovery notice and remitted the matter for fresh adjudication on merits, permitting the director to file a proper reply and discharge the statutory burden within two weeks. Failure to comply permits respondents to proceed to recover tax as if the writ were dismissed.
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