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...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Seeking exemption from pre-litigation mediation, as required by Section 12-A of the Commercial Courts Act, 2015 - Proceedings u/s 138 of the Negotiable Instruments Act, 1881 - suit for recovery alongwith interest and future interest - However, the court found no evidence of a failed mediation attempt and dismissed the application for exemption. The court also rejected the plaint, stating that pre-litigation mediation is mandatory unless urgent interim relief is sought. The appellant was given liberty to file a fresh suit after complying with the provisions of Section 12-A of the Commercial Courts Act, 2015.
Seeking exemption from pre-litigation mediation, as required by Section 12-A of the Commercial Courts Act, 2015 - Proceedings u/s 138 of the Negotiable Instruments Act, 1881 - suit for recovery alongwith interest and future interest - However, the court found no evidence of a failed mediation attempt and dismissed the application for exemption. The court also rejected the plaint, stating that pre-litigation mediation is mandatory unless urgent interim relief is sought. The appellant was given liberty to file a fresh suit after complying with the provisions of Section 12-A of the Commercial Courts Act, 2015.
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