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...
Unreasoned orders passed u/s 73 of the Central/Delhi Goods & Services Tax Act, 2017 violated principles of natural justice. The impugned orders were set aside, and matters remanded for fresh consideration by the adjudicating authority. The authority was directed not to pass adverse orders without affording reasonable opportunity of hearing to petitioners. All rights and contentions of petitioners were reserved, allowing them to raise issues including those raised in the present petitions. The High Court disposed of the petitions.
Unreasoned orders passed u/s 73 of the Central/Delhi Goods & Services Tax Act, 2017 violated principles of natural justice. The impugned orders were set aside, and matters remanded for fresh consideration by the adjudicating authority. The authority was directed not to pass adverse orders without affording reasonable opportunity of hearing to petitioners. All rights and contentions of petitioners were reserved, allowing them to raise issues including those raised in the present petitions. The High Court disposed of the petitions.
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