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 court held that considering the petitioner has remitted the entire taxes and penalty, and was unable to present objections, the petitioner should be granted one final opportunity to appear before the respondent on 30.08.2024 along with objections and relevant documents. The impugned order dated 05.06.2023 passed by the respondent u/s 74 of the TNGST Act, 2017 regarding the mismatch between GSTR-1 and GSTR-3B is set aside. The petition is allowed.
The court held that considering the petitioner has remitted the entire taxes and penalty, and was unable to present objections, the petitioner should be granted one final opportunity to appear before the respondent on 30.08.2024 along with objections and relevant documents. The impugned order dated 05.06.2023 passed by the respondent u/s 74 of the TNGST Act, 2017 regarding the mismatch between GSTR-1 and GSTR-3B is set aside. The petition is allowed.
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