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 held that the writ petition challenging the show cause notice issued for levying GST on commission received under the Chit Funds Act is maintainable. Despite the availability of an alternate adjudication mechanism, the Court can exercise jurisdiction under Article 226 when proceedings are challenged as being without jurisdiction, based on the Supreme Court's judgment in Calcutta Discount Co. Ltd. v. ITO. In the present case, as per the Supreme Court's decision in Oriental Kuries Limited and Notification No.12 of 2017, the issuance of the show cause notice alleging GST levy on transactions under the Chit Funds Act is clearly without jurisdiction, without any disputed questions of fact. Therefore, the show cause notice is quashed as being issued without jurisdiction, and the writ petition is allowed.
The High Court held that the writ petition challenging the show cause notice issued for levying GST on commission received under the Chit Funds Act is maintainable. Despite the availability of an alternate adjudication mechanism, the Court can exercise jurisdiction under Article 226 when proceedings are challenged as being without jurisdiction, based on the Supreme Court's judgment in Calcutta Discount Co. Ltd. v. ITO. In the present case, as per the Supreme Court's decision in Oriental Kuries Limited and Notification No.12 of 2017, the issuance of the show cause notice alleging GST levy on transactions under the Chit Funds Act is clearly without jurisdiction, without any disputed questions of fact. Therefore, the show cause notice is quashed as being issued without jurisdiction, and the writ petition is allowed.
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