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 dismissed a writ petition challenging GST assessment orders under Section 73(9) CGST/BGST Act, 2017. The petitioner claimed clerical errors caused turnover suppression totaling Rs.4,41,27,934.50 across December 2018 and January 2019 returns, with mismatches between GSTR-3B and GSTR-1 filings. The assessing authority quantified liability for suppressed turnover, wrongful input tax credit utilization, and delayed tax payment. The appellate authority found insufficient evidence per clarificatory circular dated 27.02.2022 and Section 16(2). The HC held the assessment orders contained no natural justice violations or jurisdictional errors, noting available statutory remedy before the Tribunal. The Court declined to exercise extraordinary writ jurisdiction where adequate alternative remedies existed.
The HC dismissed a writ petition challenging GST assessment orders under Section 73(9) CGST/BGST Act, 2017. The petitioner claimed clerical errors caused turnover suppression totaling Rs.4,41,27,934.50 across December 2018 and January 2019 returns, with mismatches between GSTR-3B and GSTR-1 filings. The assessing authority quantified liability for suppressed turnover, wrongful input tax credit utilization, and delayed tax payment. The appellate authority found insufficient evidence per clarificatory circular dated 27.02.2022 and Section 16(2). The HC held the assessment orders contained no natural justice violations or jurisdictional errors, noting available statutory remedy before the Tribunal. The Court declined to exercise extraordinary writ jurisdiction where adequate alternative remedies existed.
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