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...
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A High Court refused to quash a prosecution for failure to pay admitted tax and interest liability, noting that the return had been filed but the amount remained unpaid within the stipulated or extended period and a later demand also stayed outstanding. It also observed that no effective challenge to the assessment had been pursued for years, and that a delayed appeal had not been admitted or the delay condoned. As the trial had already reached the final stage and the same grounds had been raised before the trial court, the Court held that the quash petition was belated and not maintainable. The criminal case was left to be decided on its own merits.
A High Court refused to quash a prosecution for failure to pay admitted tax and interest liability, noting that the return had been filed but the amount remained unpaid within the stipulated or extended period and a later demand also stayed outstanding. It also observed that no effective challenge to the assessment had been pursued for years, and that a delayed appeal had not been admitted or the delay condoned. As the trial had already reached the final stage and the same grounds had been raised before the trial court, the Court held that the quash petition was belated and not maintainable. The criminal case was left to be decided on its own merits.
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