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 High Court quashed a letter dated March 13, 2024, issued by the Superintendent (A.E.) Central Goods and Service Tax, Gautam Budh Nagar, advising voluntary tax payments without proper legal basis. The Court observed that the Department was advising the petitioner to make voluntary payments without issuing any show cause notice/demand notice/recovery notice, which is unknown in law. The respondents failed to indicate any provision under which such a letter could be issued. The Court directed the authorities to be cautious and refrain from issuing such letters tantamounting to pressure tactics, allowing the petition.
The High Court quashed a letter dated March 13, 2024, issued by the Superintendent (A.E.) Central Goods and Service Tax, Gautam Budh Nagar, advising voluntary tax payments without proper legal basis. The Court observed that the Department was advising the petitioner to make voluntary payments without issuing any show cause notice/demand notice/recovery notice, which is unknown in law. The respondents failed to indicate any provision under which such a letter could be issued. The Court directed the authorities to be cautious and refrain from issuing such letters tantamounting to pressure tactics, allowing the petition.
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