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...
AAR determined that the advance ruling application by the contractor regarding GST rate reimbursement was inadmissible. The ruling authority found the tax liability assessment question does not align with Section 97(2) of CGST Act, 2017. Due to the applicant's failure to respond to official notices and the nature of the query falling outside statutory provisions, no substantive ruling was issued. The application was effectively dismissed without addressing the underlying GST rate dispute between 5% and 12% for the works contract.
AAR determined that the advance ruling application by the contractor regarding GST rate reimbursement was inadmissible. The ruling authority found the tax liability assessment question does not align with Section 97(2) of CGST Act, 2017. Due to the applicant's failure to respond to official notices and the nature of the query falling outside statutory provisions, no substantive ruling was issued. The application was effectively dismissed without addressing the underlying GST rate dispute between 5% and 12% for the works contract.
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