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 High Court addressed an issue where the petitioner couldn't upload a reply to a show cause notice (SCN) regarding discrepancies between their GSTR 1 and GSTR 3B filings. The court determined that the tax proposal was confirmed due to the petitioner's failure to respond to the SCN. To ensure justice, the court set aside the order, requiring the petitioner to pay 10% of the disputed tax demand within two weeks. The petitioner was granted the opportunity to contest the tax demand on merits by submitting a reply to the SCN within the specified period. This decision disposed of the petition.
The High Court addressed an issue where the petitioner couldn't upload a reply to a show cause notice (SCN) regarding discrepancies between their GSTR 1 and GSTR 3B filings. The court determined that the tax proposal was confirmed due to the petitioner's failure to respond to the SCN. To ensure justice, the court set aside the order, requiring the petitioner to pay 10% of the disputed tax demand within two weeks. The petitioner was granted the opportunity to contest the tax demand on merits by submitting a reply to the SCN within the specified period. This decision disposed of the petition.
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