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...
Availability of the GST Appellate Tribunal rendered the writ challenge unnecessary, as the Court noted that the Tribunal had been constituted, its procedural rules notified, and Members appointed. The petitioner was therefore relegated to the statutory appellate remedy, and the Court declined to examine the impugned orders on merits. An appeal was permitted to be filed within the period notified by the Central Government, with a direction that no limitation objection be raised if filed within that period. The amount already deposited under the interim order was treated as compliance with the statutory pre-deposit requirement, subject to production of the certified copy of the interim order and proof of deposit, and any appeal defects were to be cured within the stipulated time.
Availability of the GST Appellate Tribunal rendered the writ challenge unnecessary, as the Court noted that the Tribunal had been constituted, its procedural rules notified, and Members appointed. The petitioner was therefore relegated to the statutory appellate remedy, and the Court declined to examine the impugned orders on merits. An appeal was permitted to be filed within the period notified by the Central Government, with a direction that no limitation objection be raised if filed within that period. The amount already deposited under the interim order was treated as compliance with the statutory pre-deposit requirement, subject to production of the certified copy of the interim order and proof of deposit, and any appeal defects were to be cured within the stipulated time.
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