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...
Allegations that the taxpayers failed to produce documents showing inward movement of goods, and thus wrongly availed and passed on input tax credit, led to proceedings under the GST penalty provisions. The Court noted the grievance that the replies had not been considered in the impugned order, raising a natural justice concern. Recording the taxpayers' undertaking to deposit 10% of the disputed tax, the Court remitted the matters for fresh adjudication on merits, directed filing of replies with supporting documents, and ordered that the bank attachment be lifted on compliance.
Allegations that the taxpayers failed to produce documents showing inward movement of goods, and thus wrongly availed and passed on input tax credit, led to proceedings under the GST penalty provisions. The Court noted the grievance that the replies had not been considered in the impugned order, raising a natural justice concern. Recording the taxpayers' undertaking to deposit 10% of the disputed tax, the Court remitted the matters for fresh adjudication on merits, directed filing of replies with supporting documents, and ordered that the bank attachment be lifted on compliance.
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