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...
GST portal-based adjudication is intended to operate primarily through the Common Portal, so a noticee should not be required to adopt a hybrid process by filing supplementary replies only offline during personal hearing. The text states that where a further reply was attempted but blocked by portal limitations, the absence of that material from the record created a procedural defect and raised natural justice concerns. It further notes that the authority should have a request-based facility for online filing of additional replies, subject to control, and that the matter was therefore sent back for fresh consideration rather than leaving the party to the appellate route.
GST portal-based adjudication is intended to operate primarily through the Common Portal, so a noticee should not be required to adopt a hybrid process by filing supplementary replies only offline during personal hearing. The text states that where a further reply was attempted but blocked by portal limitations, the absence of that material from the record created a procedural defect and raised natural justice concerns. It further notes that the authority should have a request-based facility for online filing of additional replies, subject to control, and that the matter was therefore sent back for fresh consideration rather than leaving the party to the appellate route.
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