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...
The HC allowed the petition, quashing the impugned order blocking the petitioner's Electronic Credit Ledger (ECL) under Rule 86A of CGST Rules. The court found the order legally unsustainable due to absence of pre-decisional hearing and lack of independent, cogent reasons for blocking the ECL. The respondents' reliance on borrowed satisfaction from enforcement authorities was deemed impermissible. The order's failure to provide substantive reasons for blocking the ECL, coupled with procedural irregularities, necessitated its quashing, thereby restoring the petitioner's access to the electronic credit ledger.
The HC allowed the petition, quashing the impugned order blocking the petitioner's Electronic Credit Ledger (ECL) under Rule 86A of CGST Rules. The court found the order legally unsustainable due to absence of pre-decisional hearing and lack of independent, cogent reasons for blocking the ECL. The respondents' reliance on borrowed satisfaction from enforcement authorities was deemed impermissible. The order's failure to provide substantive reasons for blocking the ECL, coupled with procedural irregularities, necessitated its quashing, thereby restoring the petitioner's access to the electronic credit ledger.
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