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 passed without reasons based on Special Audit Report, violating principles of natural justice. Order lacks analysis on contentious issues regarding mismatch between GST returns and credit entries in bank account, merely confirming demand in show-cause notice. Adjudicating Authority failed to consider contentious issues. Matter remanded for fresh consideration. Petition allowed by way of remand.
Impugned order passed without reasons based on Special Audit Report, violating principles of natural justice. Order lacks analysis on contentious issues regarding mismatch between GST returns and credit entries in bank account, merely confirming demand in show-cause notice. Adjudicating Authority failed to consider contentious issues. Matter remanded for fresh consideration. Petition allowed by way of remand.
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