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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 order dated 27.03.2024 bearing No. ACCT (Audit)-2/HPT/GST-ADJN/ORDER-2023/24/T for F.Y.2018-19 passed by respondent No. 1 and partly allowed the writ petition. The delay in filing the appeal was condoned by granting relief to the petitioner in line with the orders passed in the case of M/s. Sadhana Enviro Engineering Services, considering the peculiar facts and circumstances of the present case without examining the correctness of the Appellate Authority's order refusing to condone the delay u/s 107(4) of the KGST Act.
The High Court set aside the order dated 27.03.2024 bearing No. ACCT (Audit)-2/HPT/GST-ADJN/ORDER-2023/24/T for F.Y.2018-19 passed by respondent No. 1 and partly allowed the writ petition. The delay in filing the appeal was condoned by granting relief to the petitioner in line with the orders passed in the case of M/s. Sadhana Enviro Engineering Services, considering the peculiar facts and circumstances of the present case without examining the correctness of the Appellate Authority's order refusing to condone the delay u/s 107(4) of the KGST Act.
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