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...
Provisional attachment order - The appellant challenged not only the confirmation of provisional attachment but also the rejection of their application for documents. The Court found merit in the appellant's argument, set aside the confirmation order, and reinstated the application for document supply. The matter is remitted to the Appellate Tribunal for further consideration.
Provisional attachment order - The appellant challenged not only the confirmation of provisional attachment but also the rejection of their application for documents. The Court found merit in the appellant's argument, set aside the confirmation order, and reinstated the application for document supply. The matter is remitted to the Appellate Tribunal for further consideration.
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