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...
Cancellation of registration of petitioner - The High Court observed that, the registration was obtained by fraud, wilful misstatement - The petitioner was given an opportunity by issuing show cause notice but he opted not to file any reply to the said notice. The petitioner has failed to file any document even alongwith the present petition to show that the unit is functional on the same place. - The High Court ultimately dismissed the petition, upholding the cancellation of registration.
Cancellation of registration of petitioner - The High Court observed that, the registration was obtained by fraud, wilful misstatement - The petitioner was given an opportunity by issuing show cause notice but he opted not to file any reply to the said notice. The petitioner has failed to file any document even alongwith the present petition to show that the unit is functional on the same place. - The High Court ultimately dismissed the petition, upholding the cancellation of registration.
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