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...
Validity of assessment order - The High Court opined that the challenge to the assessment order did not warrant interference under Article 226 of the Constitution of India. Instead, the petitioner was advised to pursue the statutory appeal process under Section 107 of the GST Act before the appellate authority.
Validity of assessment order - The High Court opined that the challenge to the assessment order did not warrant interference under Article 226 of the Constitution of India. Instead, the petitioner was advised to pursue the statutory appeal process under Section 107 of the GST Act before the appellate authority.
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