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...
Under declaration of output tax - excess claim of Input Tax Credit - impugned order is a cryptic order without adverting to any of the submissions raised by the petitioner - The High Court set aside the impugned order and show cause notice due to procedural flaws. - The matter was remitted to the GST Officer for re-adjudication after providing the petitioner with an opportunity for a personal hearing.
Under declaration of output tax - excess claim of Input Tax Credit - impugned order is a cryptic order without adverting to any of the submissions raised by the petitioner - The High Court set aside the impugned order and show cause notice due to procedural flaws. - The matter was remitted to the GST Officer for re-adjudication after providing the petitioner with an opportunity for a personal hearing.
Note: It is a system-generated summary and is for quick reference only.