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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Statutory appellate remedy before the National Company Law Appellate Tribunal must ordinarily be pursued against NCLT orders, including orders approving revised resolution plans under the insolvency process. Writ jurisdiction should not be exercised where that effective appellate remedy is available. The Supreme Court set aside interim orders that had entertained writ applications challenging an NCLT order, while leaving the parties free to seek relief before the appropriate forum and keeping the merits of their grievances open.
Statutory appellate remedy before the National Company Law Appellate Tribunal must ordinarily be pursued against NCLT orders, including orders approving revised resolution plans under the insolvency process. Writ jurisdiction should not be exercised where that effective appellate remedy is available. The Supreme Court set aside interim orders that had entertained writ applications challenging an NCLT order, while leaving the parties free to seek relief before the appropriate forum and keeping the merits of their grievances open.
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