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...
Challenge to the State GST authorities demanding input tax credit availed by the petitioner along with interest and penalty for IGST paid on manpower supply services received during 2017-2022. It holds that the impugned show cause notices issued by the State GST authorities are illegal, arbitrary, and without jurisdiction, as the Central GST authorities had already initiated proceedings against the petitioner for the same subject matter, barring the State authorities from initiating proceedings u/s 6(2)(b) of the KGST Act, 2017. Consequently, the show cause notices are quashed. However, regarding the challenge to the show cause notice issued by the Central GST authorities, the petitioner is directed to submit a reply with relevant documents, which the authorities must consider in accordance with law, considering provisions like Section 13(3)(C) and Section 128A of the CGST Act, 2017, and Circular No. 211/5/24-GST. The petition is partially allowed.
Challenge to the State GST authorities demanding input tax credit availed by the petitioner along with interest and penalty for IGST paid on manpower supply services received during 2017-2022. It holds that the impugned show cause notices issued by the State GST authorities are illegal, arbitrary, and without jurisdiction, as the Central GST authorities had already initiated proceedings against the petitioner for the same subject matter, barring the State authorities from initiating proceedings u/s 6(2)(b) of the KGST Act, 2017. Consequently, the show cause notices are quashed. However, regarding the challenge to the show cause notice issued by the Central GST authorities, the petitioner is directed to submit a reply with relevant documents, which the authorities must consider in accordance with law, considering provisions like Section 13(3)(C) and Section 128A of the CGST Act, 2017, and Circular No. 211/5/24-GST. The petition is partially allowed.
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