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...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
HC set aside an ex parte adjudication under Section 73 where the show cause notice raised factual disputes on return mismatches, excess input tax credit, supplier default, delayed tax payment and related interest. It held that the petitioner had to be heard on merits before such discrepancies were decided, especially where the petitioner claimed material existed to rebut the alleged defaults. Because allowing the order to stand would cause serious financial prejudice, the matter was remitted for fresh adjudication after affording an opportunity to respond, and the consequential bank attachment was directed to be withdrawn.
HC set aside an ex parte adjudication under Section 73 where the show cause notice raised factual disputes on return mismatches, excess input tax credit, supplier default, delayed tax payment and related interest. It held that the petitioner had to be heard on merits before such discrepancies were decided, especially where the petitioner claimed material existed to rebut the alleged defaults. Because allowing the order to stand would cause serious financial prejudice, the matter was remitted for fresh adjudication after affording an opportunity to respond, and the consequential bank attachment was directed to be withdrawn.
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