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 determined that the contractor was liable to pay GST at 18% on taxable turnover from works contract, while respondent had only reimbursed 12%. Based on contractual obligations requiring full GST reimbursement, which remained uncontested, respondent must pay the differential 6% GST amount. Court directed respondent to reimburse contractor for the difference between GST paid (18%) and amount already reimbursed (12%). Additionally, any interest charges levied by GST authorities for late payment must also be reimbursed by respondent. Writ petition disposed with directions for differential GST reimbursement.
HC determined that the contractor was liable to pay GST at 18% on taxable turnover from works contract, while respondent had only reimbursed 12%. Based on contractual obligations requiring full GST reimbursement, which remained uncontested, respondent must pay the differential 6% GST amount. Court directed respondent to reimburse contractor for the difference between GST paid (18%) and amount already reimbursed (12%). Additionally, any interest charges levied by GST authorities for late payment must also be reimbursed by respondent. Writ petition disposed with directions for differential GST reimbursement.
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