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...
Service of the intimation under Section 143(1) is mandatory before a tax demand can be enforced, and a refund cannot be adjusted against a demand that is not shown to exist and have been served. The department produced only portal screenshots and no copy of the intimation or proof of service, so the alleged demand was treated as unenforceable. On that basis, the High Court quashed the impugned demand and the consequential interest, and held that adjustment of the later-year refund against that demand was impermissible.
Service of the intimation under Section 143(1) is mandatory before a tax demand can be enforced, and a refund cannot be adjusted against a demand that is not shown to exist and have been served. The department produced only portal screenshots and no copy of the intimation or proof of service, so the alleged demand was treated as unenforceable. On that basis, the High Court quashed the impugned demand and the consequential interest, and held that adjustment of the later-year refund against that demand was impermissible.
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