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...
In an economic-offence investigation, the HC treated a seven-day prior notice requirement before coercive action as a limited safeguard, not anticipatory bail or blanket protection from arrest. Because the matter was still at the summons stage and no proposal for prior approval to arrest had been moved, the Court held that investigation could continue and the respondents had to join as called. The Department remained free to proceed in accordance with law if they did not cooperate. The challenge to the notice direction failed and the petitions were dismissed.
In an economic-offence investigation, the HC treated a seven-day prior notice requirement before coercive action as a limited safeguard, not anticipatory bail or blanket protection from arrest. Because the matter was still at the summons stage and no proposal for prior approval to arrest had been moved, the Court held that investigation could continue and the respondents had to join as called. The Department remained free to proceed in accordance with law if they did not cooperate. The challenge to the notice direction failed and the petitions were dismissed.
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