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 set aside tax liability determination under section 73 of CGST Act, 2017 and remanded for fresh consideration. The case involved ITC claims related to construction of shopping malls. Following Safari Retreats precedent, court held that 'plant or machinery' interpretation under section 17(5)(d) requires factual determination based on business context. Original order failed to consider Safari Retreats principles regarding classification of malls as plant. Issues regarding 8 invoices and ITC reporting discrepancies between GSTR-3B and GSTR-9 forms remain open for fresh examination. Matter remanded for de novo consideration incorporating Supreme Court's interpretative guidance.
HC set aside tax liability determination under section 73 of CGST Act, 2017 and remanded for fresh consideration. The case involved ITC claims related to construction of shopping malls. Following Safari Retreats precedent, court held that 'plant or machinery' interpretation under section 17(5)(d) requires factual determination based on business context. Original order failed to consider Safari Retreats principles regarding classification of malls as plant. Issues regarding 8 invoices and ITC reporting discrepancies between GSTR-3B and GSTR-9 forms remain open for fresh examination. Matter remanded for de novo consideration incorporating Supreme Court's interpretative guidance.
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