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...
HC quashed final order dated 27 August 2024 passed by GST Officer in SCN proceedings against petitioner/assessee regarding mismatch between GSTR-3B and GSTR-1 disclosures. Matter remanded to GST Officer to decide afresh by passing reasoned order after considering petitioner's reply, with rights and contentions of parties kept open.
HC quashed final order dated 27 August 2024 passed by GST Officer in SCN proceedings against petitioner/assessee regarding mismatch between GSTR-3B and GSTR-1 disclosures. Matter remanded to GST Officer to decide afresh by passing reasoned order after considering petitioner's reply, with rights and contentions of parties kept open.
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