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...
Under GST, a statutory pre-deposit is mandatory for maintaining an appeal, and alleged payment of tax during adjudication cannot be used to bypass that requirement. Contentions going to the merits of penalty or liability must be examined only after a valid appeal is filed before the appellate authority. Where the appeal period has lapsed, the appellant may be given liberty to file the appeal with the prescribed deposit and seek condonation of delay, leaving both delay and merits for appellate consideration.
Under GST, a statutory pre-deposit is mandatory for maintaining an appeal, and alleged payment of tax during adjudication cannot be used to bypass that requirement. Contentions going to the merits of penalty or liability must be examined only after a valid appeal is filed before the appellate authority. Where the appeal period has lapsed, the appellant may be given liberty to file the appeal with the prescribed deposit and seek condonation of delay, leaving both delay and merits for appellate consideration.
Note: It is a system-generated summary and is for quick reference only.
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