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...
Regular bail was granted to a transporter accused of facilitating clandestine transport of goods without invoices and e-way bills under the CGST Act. No GST liability had been computed or determined against the transporter, who was neither the manufacturer nor supplier of the goods. Considering this, the filing of the charge-sheet, the period of custody, and the likely duration of trial, bail was considered appropriate without addressing the merits. Release was made subject to the bond and surety conditions fixed by the trial court.
Regular bail was granted to a transporter accused of facilitating clandestine transport of goods without invoices and e-way bills under the CGST Act. No GST liability had been computed or determined against the transporter, who was neither the manufacturer nor supplier of the goods. Considering this, the filing of the charge-sheet, the period of custody, and the likely duration of trial, bail was considered appropriate without addressing the merits. Release was made subject to the bond and surety conditions fixed by the trial court.
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