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 granted bail to the respondent in a tax evasion case after 13 days in custody. The court noted the investigation agency has sufficient powers to examine GST department and bank records. The respondent, a Delhi resident, was not shown to be a habitual tax offender. Despite the investigation starting in 2020, no criminal complaint was filed, potentially rendering the respondent eligible for default bail. The court found no evidence of potential misuse of bail liberty. The petition challenging bail was consequently dismissed, affirming the respondent's release.
HC granted bail to the respondent in a tax evasion case after 13 days in custody. The court noted the investigation agency has sufficient powers to examine GST department and bank records. The respondent, a Delhi resident, was not shown to be a habitual tax offender. Despite the investigation starting in 2020, no criminal complaint was filed, potentially rendering the respondent eligible for default bail. The court found no evidence of potential misuse of bail liberty. The petition challenging bail was consequently dismissed, affirming the respondent's release.
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