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...
Under the GST regime, intelligence-based enforcement may be initiated by either Central or State tax authorities even where the taxpayer is registered with the other administration, so the State authority's jurisdiction to begin proceedings and issue orders was upheld. Classification disputes and objections to invocation of Section 74 involved disputed factual questions and were not entertained in writ jurisdiction under Article 226. Those grounds, including the plea that the reply was not properly considered, were held to be matters for statutory appeal, and the writ petitions were dismissed with liberty to appeal.
Under the GST regime, intelligence-based enforcement may be initiated by either Central or State tax authorities even where the taxpayer is registered with the other administration, so the State authority's jurisdiction to begin proceedings and issue orders was upheld. Classification disputes and objections to invocation of Section 74 involved disputed factual questions and were not entertained in writ jurisdiction under Article 226. Those grounds, including the plea that the reply was not properly considered, were held to be matters for statutory appeal, and the writ petitions were dismissed with liberty to appeal.
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