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...
Grant of bail - passing on fake ITC through paper invoices without actual supply of any goods - It is argued that the applicant/accused had purposely taken Aadhaar Cards, PAN cards and other identity documents from individuals by promising them jobs or monthly payments and then using these documents to open fake firms on paper and to register the same under GST and to open bank accounts; managed and controlled all the GST returns of such fake firms created by him. - The High Court dismissed the application by holding that this is not a fit case, in which bail may be granted to the present applicant.
Grant of bail - passing on fake ITC through paper invoices without actual supply of any goods - It is argued that the applicant/accused had purposely taken Aadhaar Cards, PAN cards and other identity documents from individuals by promising them jobs or monthly payments and then using these documents to open fake firms on paper and to register the same under GST and to open bank accounts; managed and controlled all the GST returns of such fake firms created by him. - The High Court dismissed the application by holding that this is not a fit case, in which bail may be granted to the present applicant.
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