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...
Breach of principles of natural justice occurred due to lack of proper service of show cause notice (SCN). The impugned order and preceding notices were uploaded on the GST portal but not communicated through other modes. There was a mismatch between the petitioner's GSTR 3B returns and auto-populated GSTR 2A. The High Court held that since the petitioner could not participate due to unawareness of proceedings, the interest of justice warrants providing an opportunity to contest the tax demand on merits after remitting 10% of the disputed tax demand within two weeks. The impugned order was set aside on this condition, and the petitioner was permitted to submit a reply to the SCN within the said period. The petition was disposed of accordingly.
Breach of principles of natural justice occurred due to lack of proper service of show cause notice (SCN). The impugned order and preceding notices were uploaded on the GST portal but not communicated through other modes. There was a mismatch between the petitioner's GSTR 3B returns and auto-populated GSTR 2A. The High Court held that since the petitioner could not participate due to unawareness of proceedings, the interest of justice warrants providing an opportunity to contest the tax demand on merits after remitting 10% of the disputed tax demand within two weeks. The impugned order was set aside on this condition, and the petitioner was permitted to submit a reply to the SCN within the said period. The petition was disposed of accordingly.
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