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 found that the factual position was not in dispute. The authority made assessments for the financial years 2017-18 and 2018-19 based on an intelligence report. However, for the period from October 2017 to March 2018, the Adjudicating Authority passed an order after providing three opportunities to the petitioner, who did not participate in the proceedings. The petitioner's request letter to the authority to consider the matter cannot be construed as participation. The petitioner should have informed the authority about the overlapping amount, which the authority could have considered. The court held that the order passed by the Adjudicating Authority under Annexure-5 cannot be sustained in law and quashed it. The matter was remitted back to the Adjudicating Authority for rehearing and passing an appropriate order in accordance with law by giving an opportunity of hearing to the parties.
The court found that the factual position was not in dispute. The authority made assessments for the financial years 2017-18 and 2018-19 based on an intelligence report. However, for the period from October 2017 to March 2018, the Adjudicating Authority passed an order after providing three opportunities to the petitioner, who did not participate in the proceedings. The petitioner's request letter to the authority to consider the matter cannot be construed as participation. The petitioner should have informed the authority about the overlapping amount, which the authority could have considered. The court held that the order passed by the Adjudicating Authority under Annexure-5 cannot be sustained in law and quashed it. The matter was remitted back to the Adjudicating Authority for rehearing and passing an appropriate order in accordance with law by giving an opportunity of hearing to the parties.
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