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 quashed an ex-parte assessment order dated 02.07.2024 passed without serving proper notice to the petitioner, finding it wholly without jurisdiction and a nullity due to violation of principles of natural justice. The court held that only one operative assessment order can subsist for the same assessment period. A subsequent assessment order dated 12.07.2024, passed after affording opportunity of personal hearing and considering material produced, was deemed valid and tenable. The court emphasized that decisions made after hearing are more authoritative than default decisions, and taxpayers must have opportunity to present their case. The writ petition was disposed of by quashing the ex-parte order while upholding the order passed on merits.
The HC quashed an ex-parte assessment order dated 02.07.2024 passed without serving proper notice to the petitioner, finding it wholly without jurisdiction and a nullity due to violation of principles of natural justice. The court held that only one operative assessment order can subsist for the same assessment period. A subsequent assessment order dated 12.07.2024, passed after affording opportunity of personal hearing and considering material produced, was deemed valid and tenable. The court emphasized that decisions made after hearing are more authoritative than default decisions, and taxpayers must have opportunity to present their case. The writ petition was disposed of by quashing the ex-parte order while upholding the order passed on merits.
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