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...
The Tribunal held that its earlier provisional release order under Section 110A was an interim arrangement balancing both sides and had already contemplated movement of goods from an SEZ unit to another SEZ unit, an EOU, or the DTA, as well as return-linked adjustment of the bank guarantee. The contingency later projected by the applicant was therefore not an apparent mistake on the record, and the plea of possible double duty did not justify rectification. Any operational difficulty in applying the release conditions could only be addressed by clarification, not by review through a ROM application. The rectification request was dismissed, while the Tribunal directed expeditious completion of the investigation.
The Tribunal held that its earlier provisional release order under Section 110A was an interim arrangement balancing both sides and had already contemplated movement of goods from an SEZ unit to another SEZ unit, an EOU, or the DTA, as well as return-linked adjustment of the bank guarantee. The contingency later projected by the applicant was therefore not an apparent mistake on the record, and the plea of possible double duty did not justify rectification. Any operational difficulty in applying the release conditions could only be addressed by clarification, not by review through a ROM application. The rectification request was dismissed, while the Tribunal directed expeditious completion of the investigation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
