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 found systemic administrative deficiencies in tax proceedings where petitioner's adjournment request was not properly recorded due to software synchronization issues. The court identified twin factors of portal technical errors and human negligence. Recognizing the constitutional mandate of tax collection, HC directed mandatory involvement of CIT(Judicial) as a nodal officer in future tax petitions. The court quashed penalty and demand orders dated 21.12.2021 that were passed despite existing stay orders, emphasizing the need for a just and humane tax administration system that balances departmental responsibilities with assessee rights.
HC found systemic administrative deficiencies in tax proceedings where petitioner's adjournment request was not properly recorded due to software synchronization issues. The court identified twin factors of portal technical errors and human negligence. Recognizing the constitutional mandate of tax collection, HC directed mandatory involvement of CIT(Judicial) as a nodal officer in future tax petitions. The court quashed penalty and demand orders dated 21.12.2021 that were passed despite existing stay orders, emphasizing the need for a just and humane tax administration system that balances departmental responsibilities with assessee rights.
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