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...
The Madhya Pradesh High Court directed the Respondent to release the original documents seized from the Petitioner's premises within 30 days of issuing the show cause notice, as per u/s 67(3) of the CGST Act and u/r 27 of the Central Excise Rules 2017. The Petitioner is entitled to both certified copies of relied documents and original copies of non-relied documents for a fair defense. The court emphasized the Petitioner's right to cross-examine witnesses relied upon in the show cause notices to ensure a fair hearing and adherence to principles of natural justice. The Respondents were ordered to provide all original seized documents to the Petitioner for preparing a reply, thereby allowing the petition.
The Madhya Pradesh High Court directed the Respondent to release the original documents seized from the Petitioner's premises within 30 days of issuing the show cause notice, as per u/s 67(3) of the CGST Act and u/r 27 of the Central Excise Rules 2017. The Petitioner is entitled to both certified copies of relied documents and original copies of non-relied documents for a fair defense. The court emphasized the Petitioner's right to cross-examine witnesses relied upon in the show cause notices to ensure a fair hearing and adherence to principles of natural justice. The Respondents were ordered to provide all original seized documents to the Petitioner for preparing a reply, thereby allowing the petition.
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