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...
The audit wing of the State GST Authority directed to keep in abeyance all proceedings related to discrepancy note no. 3, including the show cause notice dated 29.12.2023. This decision was made because the same discrepancy is already under adjudication by the CGST Authority, following a show cause notice dated 28.03.2023. The court ordered that the State GST Authority's audit wing should not proceed with their actions until the adjudication order by the CGST Authority is passed. - HC
The audit wing of the State GST Authority directed to keep in abeyance all proceedings related to discrepancy note no. 3, including the show cause notice dated 29.12.2023. This decision was made because the same discrepancy is already under adjudication by the CGST Authority, following a show cause notice dated 28.03.2023. The court ordered that the State GST Authority's audit wing should not proceed with their actions until the adjudication order by the CGST Authority is passed. - HC
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