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...
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...
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Uploading notices on the GST electronic portal qualifies as a mode of service, but where a taxpayer does not respond the officer must apply mind and explore other prescribed modes to achieve effective service under the statutory scheme; failure to afford an opportunity of personal hearing and absence of effective service render ex parte assessment procedurally infirm. The impugned assessment was set aside and remitted for fresh consideration with directions that the taxpayer file a reply within a specified period and that the tax authority issue a clear notice fixing a 14 day personal hearing before deciding on merits.
Uploading notices on the GST electronic portal qualifies as a mode of service, but where a taxpayer does not respond the officer must apply mind and explore other prescribed modes to achieve effective service under the statutory scheme; failure to afford an opportunity of personal hearing and absence of effective service render ex parte assessment procedurally infirm. The impugned assessment was set aside and remitted for fresh consideration with directions that the taxpayer file a reply within a specified period and that the tax authority issue a clear notice fixing a 14 day personal hearing before deciding on merits.
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