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...
A demand based on belated availment of input tax credit under Section 16(4) could not stand unchanged after the retrospective insertion of Section 16(5) into the GST enactments from 01.07.2017. The Court found that the very defect relied on in the show cause notice and impugned order had been cured by the retrospective amendment, so the matter required reconsideration on merits. The impugned order was quashed and the case was remitted for fresh adjudication, with liberty to the taxpayer to file a proper reply with supporting documents.
A demand based on belated availment of input tax credit under Section 16(4) could not stand unchanged after the retrospective insertion of Section 16(5) into the GST enactments from 01.07.2017. The Court found that the very defect relied on in the show cause notice and impugned order had been cured by the retrospective amendment, so the matter required reconsideration on merits. The impugned order was quashed and the case was remitted for fresh adjudication, with liberty to the taxpayer to file a proper reply with supporting documents.
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