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...
Customs officials claim to have received illicit gratification - Clearance of restricted goods without following proper procedures - improper finalization of provisional assessment - The review authority argued that the officials should be penalized for abetting the clearance of restricted goods, but the adjudicating authority disagreed, stating that the evidence did not support such claims. - The Tribunal dismissed the appeal, affirming the adjudicating authority's decision. It emphasized the importance of adhering to the charges outlined in the show cause notice and criticized attempts to introduce new allegations during the appeal process.
Customs officials claim to have received illicit gratification - Clearance of restricted goods without following proper procedures - improper finalization of provisional assessment - The review authority argued that the officials should be penalized for abetting the clearance of restricted goods, but the adjudicating authority disagreed, stating that the evidence did not support such claims. - The Tribunal dismissed the appeal, affirming the adjudicating authority's decision. It emphasized the importance of adhering to the charges outlined in the show cause notice and criticized attempts to introduce new allegations during the appeal process.
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