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...
CESTAT adjudicated a complex customs proceedings case involving procedural safeguards under Section 155 of Customs Act, 1962. The tribunal found that the original authority improperly evaluated 'good faith' and statutory limitations, thereby violating procedural protections for customs officers. The appellate tribunal critically examined the adjudication process, highlighting the importance of adhering to statutory limitations and procedural safeguards. Consequently, the appeals were allowed, with the case remanded to the original adjudicating authority for reconsideration, emphasizing that procedural integrity is paramount in administrative and quasi-judicial proceedings against government officers.
CESTAT adjudicated a complex customs proceedings case involving procedural safeguards under Section 155 of Customs Act, 1962. The tribunal found that the original authority improperly evaluated 'good faith' and statutory limitations, thereby violating procedural protections for customs officers. The appellate tribunal critically examined the adjudication process, highlighting the importance of adhering to statutory limitations and procedural safeguards. Consequently, the appeals were allowed, with the case remanded to the original adjudicating authority for reconsideration, emphasizing that procedural integrity is paramount in administrative and quasi-judicial proceedings against government officers.
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