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...
Petition maintainable despite previously filed appeal. Order passed in violation of principles of natural justice by not allowing petitioner to file reply within stipulated time. Original order liable to be set aside. Fact of filing appeal against original order not a ground to refuse relief when order passed in violation of natural justice. Writ petition allowed, original order quashed, matter remanded for fresh adjudication after providing opportunity of hearing to petitioner.
Petition maintainable despite previously filed appeal. Order passed in violation of principles of natural justice by not allowing petitioner to file reply within stipulated time. Original order liable to be set aside. Fact of filing appeal against original order not a ground to refuse relief when order passed in violation of natural justice. Writ petition allowed, original order quashed, matter remanded for fresh adjudication after providing opportunity of hearing to petitioner.
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