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 petitioner was denied input tax credit as the alleged supplier did not provide any goods, violating principles of natural justice. The assessment order omitted outward and inward e-way bills from the accounts. The HC held that the existence of the supplier is a disputed question of fact that cannot be adjudicated under Article 226. The adequacy of evidence also cannot be examined under this provision. The HC rejected the challenge to the assessment order but permitted the petitioner to file an appeal within two weeks, subject to compliance with conditions like pre-deposit, and directed disposal of such appeal after reasonable opportunity of hearing.
The petitioner was denied input tax credit as the alleged supplier did not provide any goods, violating principles of natural justice. The assessment order omitted outward and inward e-way bills from the accounts. The HC held that the existence of the supplier is a disputed question of fact that cannot be adjudicated under Article 226. The adequacy of evidence also cannot be examined under this provision. The HC rejected the challenge to the assessment order but permitted the petitioner to file an appeal within two weeks, subject to compliance with conditions like pre-deposit, and directed disposal of such appeal after reasonable opportunity of hearing.
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