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...
Classification of imported goods - Technical Grade Urea - Chemical Examiner’s report is correct or not - The High Court acknowledges the contention regarding the Foreign Trade Policy but refrains from intervening in the classification decision based on the laboratory findings. The High Court upholds the validity of the laboratory tests conducted by the authorities and underscores their importance in determining the classification of the imported goods. It dismisses the petitioner's challenge to the tests and affirms their role in decision-making.
Classification of imported goods - Technical Grade Urea - Chemical Examiner’s report is correct or not - The High Court acknowledges the contention regarding the Foreign Trade Policy but refrains from intervening in the classification decision based on the laboratory findings. The High Court upholds the validity of the laboratory tests conducted by the authorities and underscores their importance in determining the classification of the imported goods. It dismisses the petitioner's challenge to the tests and affirms their role in decision-making.
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