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 set aside the impugned order passed by the respondent in Form GST DRC-07, reversing the ITC availed by the petitioner. The respondent had passed the order without affording an opportunity of personal hearing to the petitioner, violating Section 75(4) of the CGST Act and principles of natural justice. The matter was remanded to the respondent for fresh consideration after issuing a 14-day notice to the petitioner for personal hearing, considering the reply already filed, and deciding the matter in accordance with law.
The High Court set aside the impugned order passed by the respondent in Form GST DRC-07, reversing the ITC availed by the petitioner. The respondent had passed the order without affording an opportunity of personal hearing to the petitioner, violating Section 75(4) of the CGST Act and principles of natural justice. The matter was remanded to the respondent for fresh consideration after issuing a 14-day notice to the petitioner for personal hearing, considering the reply already filed, and deciding the matter in accordance with law.
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