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 appellant was required to deposit a total fee of Rs. 20,000/- (Rs. 10,000/- CGST and Rs. 10,000/- HGST) as a statutory precondition for filing an appeal against the order of the Authority for Advance Ruling, Haryana. However, the appellant paid only Rs. 10,000/- (Rs. 5000/- CGST and Rs. 5000/- HGST), which is not the required fee. Consequently, the Appellate Authority for Advance Ruling held that the appeal filed by the appellant is not maintainable in terms of Section 100(3) of the GST law for want of deposition of the requisite fee. The appeal was disposed of accordingly.
The appellant was required to deposit a total fee of Rs. 20,000/- (Rs. 10,000/- CGST and Rs. 10,000/- HGST) as a statutory precondition for filing an appeal against the order of the Authority for Advance Ruling, Haryana. However, the appellant paid only Rs. 10,000/- (Rs. 5000/- CGST and Rs. 5000/- HGST), which is not the required fee. Consequently, the Appellate Authority for Advance Ruling held that the appeal filed by the appellant is not maintainable in terms of Section 100(3) of the GST law for want of deposition of the requisite fee. The appeal was disposed of accordingly.
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