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...
FORM GST DRC-01 must itself disclose the proposed tax, interest and penalty, because Rule 142 requires service of the statutory summary notice in the prescribed form and the noticee's right under Section 74(8) depends on clear particulars to make payment within time. A penalty demand cannot be sustained solely on recitals in an annexed detailed notice where no separate statutory form is prescribed. Ambiguity in DRC-01 as to the proposed penalty was a procedural defect and a breach of natural justice, which vitiated confirmation of penalty in the adjudication order. The order was set aside, and the authority was permitted to issue a rectified notice and proceed afresh after giving opportunity to the taxpayer.
FORM GST DRC-01 must itself disclose the proposed tax, interest and penalty, because Rule 142 requires service of the statutory summary notice in the prescribed form and the noticee's right under Section 74(8) depends on clear particulars to make payment within time. A penalty demand cannot be sustained solely on recitals in an annexed detailed notice where no separate statutory form is prescribed. Ambiguity in DRC-01 as to the proposed penalty was a procedural defect and a breach of natural justice, which vitiated confirmation of penalty in the adjudication order. The order was set aside, and the authority was permitted to issue a rectified notice and proceed afresh after giving opportunity to the taxpayer.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
