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...
No overlapping proceedings under Section 6(2)(b) were established, because the petitioner did not show that any other competent authority had already initiated action on the same subject matter. The Court held that search and seizure under Section 67, including sealing of premises when required, and provisional attachment under Section 83 were within the CGST framework. It further held that statutory remedies existed for release of seized goods and de-sealing, yet the petitioner bypassed those remedies and did not cooperate with summons or the investigation. In these circumstances, the availability of an alternative efficacious remedy barred interference under Article 226, and the writ petition was dismissed.
No overlapping proceedings under Section 6(2)(b) were established, because the petitioner did not show that any other competent authority had already initiated action on the same subject matter. The Court held that search and seizure under Section 67, including sealing of premises when required, and provisional attachment under Section 83 were within the CGST framework. It further held that statutory remedies existed for release of seized goods and de-sealing, yet the petitioner bypassed those remedies and did not cooperate with summons or the investigation. In these circumstances, the availability of an alternative efficacious remedy barred interference under Article 226, and the writ petition was dismissed.
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