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 dismissed the writ petition challenging the validity of show cause notice issued under CGST Act Section 122(1A). The court held that mere issuance of SCN does not infringe any rights and writ petition is premature without final adjudication order. Following established SC precedent, HC refused to interfere at preliminary stage, emphasizing that petitioner retains liberty to contest validity of proceedings before adjudicating authority. Court noted petitioner may file appropriate application for cross-examination of witnesses before competent authority in accordance with law. The petition was disposed of with directions that all grounds including natural justice violations may be raised during adjudication proceedings.
HC dismissed the writ petition challenging the validity of show cause notice issued under CGST Act Section 122(1A). The court held that mere issuance of SCN does not infringe any rights and writ petition is premature without final adjudication order. Following established SC precedent, HC refused to interfere at preliminary stage, emphasizing that petitioner retains liberty to contest validity of proceedings before adjudicating authority. Court noted petitioner may file appropriate application for cross-examination of witnesses before competent authority in accordance with law. The petition was disposed of with directions that all grounds including natural justice violations may be raised during adjudication proceedings.
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