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...
SCN issued for cancellation of registration without detailed reasons. Held: Respondent authorities' approach commendable for complying with natural justice by giving opportunity before cancellation to avoid unnecessary litigation. Authorities directed to adhere to HC's 2022 directives, not issue show-cause notices without detailed reasons or cancel registration without assigning detailed reasons, failing which cost orders against erring officers who breach natural justice despite departmental Standard Operating Procedures. Petition disposed.
SCN issued for cancellation of registration without detailed reasons. Held: Respondent authorities' approach commendable for complying with natural justice by giving opportunity before cancellation to avoid unnecessary litigation. Authorities directed to adhere to HC's 2022 directives, not issue show-cause notices without detailed reasons or cancel registration without assigning detailed reasons, failing which cost orders against erring officers who breach natural justice despite departmental Standard Operating Procedures. Petition disposed.
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