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 granted bail to the applicant u/ss 132(1)(b), 132(1)(c) read with Section 132(1)(i) of the Central Goods and Services Tax Act, 2017. The case involved the creation of fake firms and issuance of bogus bills and invoices without any supply of goods and services. Considering the facts, nature of the offence, punishment, available material, the applicant's lack of criminal history, and the release of a co-accused with a more serious role on bail, the Court held that the applicant made out a case for bail without expressing any opinion on the merits.
The High Court granted bail to the applicant u/ss 132(1)(b), 132(1)(c) read with Section 132(1)(i) of the Central Goods and Services Tax Act, 2017. The case involved the creation of fake firms and issuance of bogus bills and invoices without any supply of goods and services. Considering the facts, nature of the offence, punishment, available material, the applicant's lack of criminal history, and the release of a co-accused with a more serious role on bail, the Court held that the applicant made out a case for bail without expressing any opinion on the merits.
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