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 set aside ex parte assessment order due to violation of natural justice principles. The order was passed without proper service of show cause notice, as notices were uploaded in an obscure portal column rendering them effectively unnoticed by the petitioner. The Deputy Commissioner's rejection of appeal on limitation grounds was overruled. The HC remanded the matter for fresh consideration, with the petitioner willing to pay 15% of disputed tax. The procedural defect in service of notice fundamentally invalidated the original assessment, ensuring the petitioner's right to fair hearing was reinstated.
HC set aside ex parte assessment order due to violation of natural justice principles. The order was passed without proper service of show cause notice, as notices were uploaded in an obscure portal column rendering them effectively unnoticed by the petitioner. The Deputy Commissioner's rejection of appeal on limitation grounds was overruled. The HC remanded the matter for fresh consideration, with the petitioner willing to pay 15% of disputed tax. The procedural defect in service of notice fundamentally invalidated the original assessment, ensuring the petitioner's right to fair hearing was reinstated.
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