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...
Writ jurisdiction was declined because an efficacious statutory appeal lay before the GST Appellate Tribunal, including on the question of limitation before the first appellate authority. The petition was also procedurally deficient as the petitioner failed to place the revocation-rejection order on record, preventing proper scrutiny. In view of the available alternate remedy and the incomplete record, the court dismissed the petition, while granting liberty to pursue the remedy available in law.
Writ jurisdiction was declined because an efficacious statutory appeal lay before the GST Appellate Tribunal, including on the question of limitation before the first appellate authority. The petition was also procedurally deficient as the petitioner failed to place the revocation-rejection order on record, preventing proper scrutiny. In view of the available alternate remedy and the incomplete record, the court dismissed the petition, while granting liberty to pursue the remedy available in law.
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