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...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
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Delayed or non-deposit of deducted GST/TDS relating to Gram Sabha works was held to fall within the U.P. GST Act, 2017 as a complete special code covering default, penalty, prosecution and compounding, so general penal law could not be invoked unless distinct offences such as cheating, forgery or misappropriation were independently made out. The Court further held that a substantive penal provision cannot be applied to an alleged omission of the 2017-18 financial year when the invoked B.N.S. provision was not then in force. On these grounds, the charge-sheet, cognizance order and consequential proceedings were quashed.
Delayed or non-deposit of deducted GST/TDS relating to Gram Sabha works was held to fall within the U.P. GST Act, 2017 as a complete special code covering default, penalty, prosecution and compounding, so general penal law could not be invoked unless distinct offences such as cheating, forgery or misappropriation were independently made out. The Court further held that a substantive penal provision cannot be applied to an alleged omission of the 2017-18 financial year when the invoked B.N.S. provision was not then in force. On these grounds, the charge-sheet, cognizance order and consequential proceedings were quashed.
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