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 writ petition filed by the petitioner challenging the Order-in-Original issued under the CGST/AGST Act, 2017, denying input tax credit (ITC) and refund of ITC on zero-rated supplies. The Court held that the petitioner was provided an adequate opportunity to respond to the Demand-cum-Show Cause Notice but failed to submit an effective reply or avail personal hearing after seeking time. Principles of natural justice were not violated. The petitioner was directed to avail the statutory remedy of appeal u/s 107 of the CGST/AGST Act against the Order-in-Original, instead of directly approaching the High Court through a writ petition.
The High Court dismissed the writ petition filed by the petitioner challenging the Order-in-Original issued under the CGST/AGST Act, 2017, denying input tax credit (ITC) and refund of ITC on zero-rated supplies. The Court held that the petitioner was provided an adequate opportunity to respond to the Demand-cum-Show Cause Notice but failed to submit an effective reply or avail personal hearing after seeking time. Principles of natural justice were not violated. The petitioner was directed to avail the statutory remedy of appeal u/s 107 of the CGST/AGST Act against the Order-in-Original, instead of directly approaching the High Court through a writ petition.
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