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...
Refund rejection orders concerning unutilised input tax credit of compensation cess on zero-rated supplies were not sustained because the controversy was identical to that already decided in the assessee's own case. Applying the earlier Division Bench decision, the HC directed reconsideration by the original authority in accordance with law after granting an opportunity of hearing. The refund matters were thus remanded for fresh decision within four months, and the impugned rejection orders were set aside for that limited purpose.
Refund rejection orders concerning unutilised input tax credit of compensation cess on zero-rated supplies were not sustained because the controversy was identical to that already decided in the assessee's own case. Applying the earlier Division Bench decision, the HC directed reconsideration by the original authority in accordance with law after granting an opportunity of hearing. The refund matters were thus remanded for fresh decision within four months, and the impugned rejection orders were set aside for that limited purpose.
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