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...
The High Court held the writ petition maintainable despite the statutory appeal remedy because the challenge fell within recognised exceptions for breach of natural justice and statutory limits. It quashed the show cause notice and adjudication order after finding that the final demand travelled beyond the notice and imposed tax, interest and penalty on grounds not specified therein, contrary to the statutory restriction. The Court also held that the adjudicating authority failed to consider the petitioner's specific exemption plea under the notification and exemption provision, making the order unsustainable. The matter was remanded for fresh adjudication on merits after hearing the petitioner.
The High Court held the writ petition maintainable despite the statutory appeal remedy because the challenge fell within recognised exceptions for breach of natural justice and statutory limits. It quashed the show cause notice and adjudication order after finding that the final demand travelled beyond the notice and imposed tax, interest and penalty on grounds not specified therein, contrary to the statutory restriction. The Court also held that the adjudicating authority failed to consider the petitioner's specific exemption plea under the notification and exemption provision, making the order unsustainable. The matter was remanded for fresh adjudication on merits after hearing the petitioner.
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