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 appellate authority erred in deciding the appeal ex-parte in the absence of the appellant or their counsel. The statutory mandate requires the appellate authority to hear the appellant, conduct further inquiry if necessary, and pass a reasoned order confirming, modifying, or annulling the decision appealed against. Deciding the case ex-parte without giving a reasonable opportunity violates the principles of natural justice and audi alteram partem. The appellate authority should have dismissed the appeal in default instead of deciding it on merits. The impugned ex-parte order is illegal and arbitrary, necessitating remitting the matter back to the appellate authority to decide afresh after affording an opportunity of hearing to the parties within three months.
The appellate authority erred in deciding the appeal ex-parte in the absence of the appellant or their counsel. The statutory mandate requires the appellate authority to hear the appellant, conduct further inquiry if necessary, and pass a reasoned order confirming, modifying, or annulling the decision appealed against. Deciding the case ex-parte without giving a reasonable opportunity violates the principles of natural justice and audi alteram partem. The appellate authority should have dismissed the appeal in default instead of deciding it on merits. The impugned ex-parte order is illegal and arbitrary, necessitating remitting the matter back to the appellate authority to decide afresh after affording an opportunity of hearing to the parties within three months.
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