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...
Challenge to the cancellation of registration and rejection of an application for revocation of cancellation. The key points are: The show cause notice (SCN) did not identify the issuing authority, violating principles of natural justice as the petitioner could not adequately respond. The SCN lacked details about the alleged fraud, misstatement, or suppression. The order canceling registration and rejecting the revocation application was vague and non-speaking, without providing reasons. Consequently, the High Court set aside the impugned order dated 2nd January 2024 and disposed of the writ petition.
Challenge to the cancellation of registration and rejection of an application for revocation of cancellation. The key points are: The show cause notice (SCN) did not identify the issuing authority, violating principles of natural justice as the petitioner could not adequately respond. The SCN lacked details about the alleged fraud, misstatement, or suppression. The order canceling registration and rejecting the revocation application was vague and non-speaking, without providing reasons. Consequently, the High Court set aside the impugned order dated 2nd January 2024 and disposed of the writ petition.
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