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...
Mis-declaration of import goods - woven fabric - at the instance of the appellant goods were put to test for ascertainment of its description and classification before clearance - there is nothing on record that the samples drawn by DRI Officials were the representative samples of the consignment cleared in the disputed Bill of entry except the statement of Shri Rajbir Singh whose veracity is not tested through cross-examination - no additional duty/penalty
Mis-declaration of import goods - woven fabric - at the instance of the appellant goods were put to test for ascertainment of its description and classification before clearance - there is nothing on record that the samples drawn by DRI Officials were the representative samples of the consignment cleared in the disputed Bill of entry except the statement of Shri Rajbir Singh whose veracity is not tested through cross-examination - no additional duty/penalty
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