https://www.taxtmi.com/caselaws?id=769609 A GST levy dispute was noted in the context of a clear employer-employee relationship, indicated by the application of employee-related provisions under the Income Tax Act, 1961. As only a show cause notice had been issued, the petitioner was left free to raise all pleas and contentions before the issuing authority, which was directed to examine them effectively and fairly. The matter was accordingly disposed of at the notice stage without any adjudication on the merits. en-us Mon, 07 Apr 2025 00:00:00 +0530 Tue, 11 Nov 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769609 A GST levy dispute was noted in the context of a clear employer-employee relationship, indicated by the application of employee-related provisions under the Income Tax Act, 1961. As only a show cause notice had been issued, the petitioner was left free to raise all pleas and contentions before the issuing authority, which was directed to examine them effectively and fairly. The matter was accordingly disposed of at the notice stage without any adjudication on the merits. Case-Laws GST Mon, 07 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769609