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 a notice issued under Section 79(1)(c) of the Central Goods and Services Tax Act, 2017 on procedural grounds. The notice was improperly addressed to the Branch Manager of the respondent-bank at Gurugram rather than to the petitioner directly. The petitioner contended that no bank account existed at Gurugram, with the relevant account being at Mulund Branch, and denied owing any amount to the defaulter allegedly liable for Rs. 30.19 crores GST dues. The HC held that Section 79 mandates service of notice upon the person from whom money is due to enable them to prove no liability exists. Since no notice was served upon the petitioner, the impugned notice dated 9 July 2024 was set aside and the petition was allowed.
The HC quashed a notice issued under Section 79(1)(c) of the Central Goods and Services Tax Act, 2017 on procedural grounds. The notice was improperly addressed to the Branch Manager of the respondent-bank at Gurugram rather than to the petitioner directly. The petitioner contended that no bank account existed at Gurugram, with the relevant account being at Mulund Branch, and denied owing any amount to the defaulter allegedly liable for Rs. 30.19 crores GST dues. The HC held that Section 79 mandates service of notice upon the person from whom money is due to enable them to prove no liability exists. Since no notice was served upon the petitioner, the impugned notice dated 9 July 2024 was set aside and the petition was allowed.
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