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...
Revocation of licence and forfeiture of security deposit - Import of chemical - Only on test by a competent laboratory the actual nature of the chemical could be found when the appellant obtained all the documents and filed the bill of entry based on the documents submitted by the importer - Licence cannot be revoked - AT
Revocation of licence and forfeiture of security deposit - Import of chemical - Only on test by a competent laboratory the actual nature of the chemical could be found when the appellant obtained all the documents and filed the bill of entry based on the documents submitted by the importer - Licence cannot be revoked - AT
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