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...
Condonation of delay - The apprehension expressed by the petitioner that there will be closure of his shops and that the matter will be precipitated pushing him to serious loss can be addressed by directing the Tribunal to take the same into consideration and pass an expeditious order without loss of much time in the matter. - HC
Condonation of delay - The apprehension expressed by the petitioner that there will be closure of his shops and that the matter will be precipitated pushing him to serious loss can be addressed by directing the Tribunal to take the same into consideration and pass an expeditious order without loss of much time in the matter. - HC
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