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 dismissed the petition challenging the cancellation of the petitioner's GST registration. The appeal against the cancellation order was filed beyond the prescribed limitation period. The Court held that it cannot condone the delay in filing the appeal under its extraordinary jurisdiction, as the Supreme Court has ruled that there is no power to condone the delay after the expiry of the statutory period for filing appeals under the relevant law. The Court observed that while it has wide jurisdiction under Article 226 of the Constitution, it cannot disregard the substantive provisions of the statute and pass orders contrary to the mechanism prescribed therein. Consequently, no interference was warranted in the impugned orders, and the petition was dismissed.
The High Court dismissed the petition challenging the cancellation of the petitioner's GST registration. The appeal against the cancellation order was filed beyond the prescribed limitation period. The Court held that it cannot condone the delay in filing the appeal under its extraordinary jurisdiction, as the Supreme Court has ruled that there is no power to condone the delay after the expiry of the statutory period for filing appeals under the relevant law. The Court observed that while it has wide jurisdiction under Article 226 of the Constitution, it cannot disregard the substantive provisions of the statute and pass orders contrary to the mechanism prescribed therein. Consequently, no interference was warranted in the impugned orders, and the petition was dismissed.
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