Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Liability to pay cost recovery charges for customs officers deployed at a Container Freight Station was upheld because the regulatory framework, consistent administrative practice and the petitioner's own prior remittances showed that operators were liable unless expressly exempted. The Court applied contemporanea expositio and substantial compliance, finding that actual customs deployment and supervision satisfied the statutory purpose, and that later internal cadre regularisation did not extinguish the obligation. The challenge was also barred by res judicata and estoppel by conduct, since the liability issue had already been litigated and the petitioner had accepted the levy over time. The remaining quantification dispute was treated as factual and unsuitable for writ jurisdiction, and the cargo movement restriction was sustained as a lawful response to persistent non-payment.
Liability to pay cost recovery charges for customs officers deployed at a Container Freight Station was upheld because the regulatory framework, consistent administrative practice and the petitioner's own prior remittances showed that operators were liable unless expressly exempted. The Court applied contemporanea expositio and substantial compliance, finding that actual customs deployment and supervision satisfied the statutory purpose, and that later internal cadre regularisation did not extinguish the obligation. The challenge was also barred by res judicata and estoppel by conduct, since the liability issue had already been litigated and the petitioner had accepted the levy over time. The remaining quantification dispute was treated as factual and unsuitable for writ jurisdiction, and the cargo movement restriction was sustained as a lawful response to persistent non-payment.
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