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 set aside the assessment order and remanded the matter to the assessing authority for fresh consideration. The court found violation of natural justice principles as the respondent failed to properly consider the petitioner's objections regarding whether trial balances included only intra-state supplies or also inter-state supplies from Andhra Pradesh. The authority also failed to account for invoices with proper endorsements relating to supplies made to SEZ units. The court held that non-consideration of the petitioner's objections was established, necessitating remand for re-appreciation of grounds raised and verification of invoices and documents submitted for liability reduction. The petition was disposed of through remand proceedings.
The HC set aside the assessment order and remanded the matter to the assessing authority for fresh consideration. The court found violation of natural justice principles as the respondent failed to properly consider the petitioner's objections regarding whether trial balances included only intra-state supplies or also inter-state supplies from Andhra Pradesh. The authority also failed to account for invoices with proper endorsements relating to supplies made to SEZ units. The court held that non-consideration of the petitioner's objections was established, necessitating remand for re-appreciation of grounds raised and verification of invoices and documents submitted for liability reduction. The petition was disposed of through remand proceedings.
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