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 set aside the impugned order/communication dated 16 January 2024, revoking the No Objection Certificate (NOC) to operate from all ports and for trade license to facilitate handling hazardous waste oil discharge, garbage, and scrap at JSW Jaigad Port. The revocation order suffered from violation of principles of natural justice as no show cause notice was issued, no opportunity of hearing was granted, and the order lacked reasons, merely stating violation of Customs Act, 1962 and Rules without specifying the alleged violations committed by the petitioner. Consequently, the petition was allowed.
The High Court set aside the impugned order/communication dated 16 January 2024, revoking the No Objection Certificate (NOC) to operate from all ports and for trade license to facilitate handling hazardous waste oil discharge, garbage, and scrap at JSW Jaigad Port. The revocation order suffered from violation of principles of natural justice as no show cause notice was issued, no opportunity of hearing was granted, and the order lacked reasons, merely stating violation of Customs Act, 1962 and Rules without specifying the alleged violations committed by the petitioner. Consequently, the petition was allowed.
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