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...
Principles of natural justice violated. Respondent disregarded petitioner's clarifications, GSTR 9 reconciliation, audited balance sheet, confirming show cause notice allegations through impugned order citing "incomplete documents" despite discrepancies in GSTR 1 and GSTR 3B filings. High Court held show cause notice issued 28.12.2023, petitioner filed reply 11.03.2024 with final reconciliation, E-Way bill turnover reconciliation with GSTR-1 and seven supporting documents, but respondent mechanically passed impugned order without considering reply. Impugned order set aside, matter remitted to respondent to consider reply, reconciliations, documents, provide personal hearing opportunity, and pass detailed speaking order. Petition disposed by way of remand.
Principles of natural justice violated. Respondent disregarded petitioner's clarifications, GSTR 9 reconciliation, audited balance sheet, confirming show cause notice allegations through impugned order citing "incomplete documents" despite discrepancies in GSTR 1 and GSTR 3B filings. High Court held show cause notice issued 28.12.2023, petitioner filed reply 11.03.2024 with final reconciliation, E-Way bill turnover reconciliation with GSTR-1 and seven supporting documents, but respondent mechanically passed impugned order without considering reply. Impugned order set aside, matter remitted to respondent to consider reply, reconciliations, documents, provide personal hearing opportunity, and pass detailed speaking order. Petition disposed by way of remand.
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