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 held that the Notification No. 9/2023 dated 31-03-2023, extending the time limit u/s 168A of the CGST Act, was valid and cannot be faulted. The explanation to Section 168A empowers the Government to extend time limits on the recommendation of the GST Council. The Council's decision was based on representations, increased workload due to Covid-19, and the inability to complete proceedings by 30-09-2023. The Court distinguished the Supreme Court's order on extending limitation periods before courts/tribunals, finding it inapplicable to tax authorities' actions like assessments or show cause notices. The petition challenging the notification was dismissed as no grounds were made out.
The High Court held that the Notification No. 9/2023 dated 31-03-2023, extending the time limit u/s 168A of the CGST Act, was valid and cannot be faulted. The explanation to Section 168A empowers the Government to extend time limits on the recommendation of the GST Council. The Council's decision was based on representations, increased workload due to Covid-19, and the inability to complete proceedings by 30-09-2023. The Court distinguished the Supreme Court's order on extending limitation periods before courts/tribunals, finding it inapplicable to tax authorities' actions like assessments or show cause notices. The petition challenging the notification was dismissed as no grounds were made out.
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