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 dismissed the petition challenging GST Tribunal appointment notification. The court held that relaxation of eligibility criteria under Section 110(d) is permissible only for State Government officers who have not completed 25 years of service, and does not extend to All-India Service officers. The petitioner's contention that the notification was premature or ultra vires was rejected, with the court noting that identical relaxations had been granted in ten other States. The notification was found to be legally valid, and the petition was dismissed without merit.
HC dismissed the petition challenging GST Tribunal appointment notification. The court held that relaxation of eligibility criteria under Section 110(d) is permissible only for State Government officers who have not completed 25 years of service, and does not extend to All-India Service officers. The petitioner's contention that the notification was premature or ultra vires was rejected, with the court noting that identical relaxations had been granted in ten other States. The notification was found to be legally valid, and the petition was dismissed without merit.
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