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...
Clubbing of tax periods in a single Section 74 show cause notice is impermissible because the CGST statutory scheme treats each financial year as a distinct tax period with separate limitation and procedural rights; aggregating years conflates distinct limitation dates and denies year wise rights, and allegations of fraudulent input tax credit do not authorise consolidation. Applying that principle, the court quashed the consolidated notice covering multiple financial years but permitted respondents liberty to reissue notices strictly year wise in accordance with the statutory scheme and to revive proceedings if higher forum decisions permit.
Clubbing of tax periods in a single Section 74 show cause notice is impermissible because the CGST statutory scheme treats each financial year as a distinct tax period with separate limitation and procedural rights; aggregating years conflates distinct limitation dates and denies year wise rights, and allegations of fraudulent input tax credit do not authorise consolidation. Applying that principle, the court quashed the consolidated notice covering multiple financial years but permitted respondents liberty to reissue notices strictly year wise in accordance with the statutory scheme and to revive proceedings if higher forum decisions permit.
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