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 Central Government amended the CGST Rules, 2017 through Notification No. 11/2025-Central Tax dated March 27, 2025. The amendments modify Rule 164 regarding tax payments and refunds. Key changes include: (1) clarification that no refund shall be available for tax, interest, and penalties already discharged prior to these amendments where notices include demands partially within and partially outside specified periods; (2) introduction of a procedure allowing appellants to partially pursue appeals by intimating appellate authorities they do not wish to pursue appeals for specific periods (July 1, 2017 to March 31, 2020). Such intimations will be deemed as partial withdrawal of appeals. The amendments took effect upon official publication.
The Central Government amended the CGST Rules, 2017 through Notification No. 11/2025-Central Tax dated March 27, 2025. The amendments modify Rule 164 regarding tax payments and refunds. Key changes include: (1) clarification that no refund shall be available for tax, interest, and penalties already discharged prior to these amendments where notices include demands partially within and partially outside specified periods; (2) introduction of a procedure allowing appellants to partially pursue appeals by intimating appellate authorities they do not wish to pursue appeals for specific periods (July 1, 2017 to March 31, 2020). Such intimations will be deemed as partial withdrawal of appeals. The amendments took effect upon official publication.
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