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...
Impugned order quashing levy of penalty for transportation of goods upheld. Power of detention or seizure can only be exercised when goods lack genuine documents under Act. Genuineness of documents not disputed. Allegation that prescribed documents not produced unsupported. Once accompanying documents found genuine, goods should not have been seized. Impugned order dated 06.03.2024 quashed, petition allowed.
Impugned order quashing levy of penalty for transportation of goods upheld. Power of detention or seizure can only be exercised when goods lack genuine documents under Act. Genuineness of documents not disputed. Allegation that prescribed documents not produced unsupported. Once accompanying documents found genuine, goods should not have been seized. Impugned order dated 06.03.2024 quashed, petition allowed.
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