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 the writ petition for lack of maintainability, holding that the petitioner lacked locus standi to invoke Article 226 jurisdiction. Although the petitioner filed complaints leading to notices by GST and Income Tax authorities, no personal legal injury or infringement of rights was demonstrated. The Court emphasized that Article 226 jurisdiction requires the petitioner to have a personal or individual right affected, except in habeas corpus or quo warranto petitions. Since the petitioner neither suffered legal grievance nor was aggrieved by official inaction, he could not claim to be a person aggrieved entitled to seek mandamus. Consequently, the petition was dismissed as not maintainable for failure to establish a vested right or personal harm.
The HC dismissed the writ petition for lack of maintainability, holding that the petitioner lacked locus standi to invoke Article 226 jurisdiction. Although the petitioner filed complaints leading to notices by GST and Income Tax authorities, no personal legal injury or infringement of rights was demonstrated. The Court emphasized that Article 226 jurisdiction requires the petitioner to have a personal or individual right affected, except in habeas corpus or quo warranto petitions. Since the petitioner neither suffered legal grievance nor was aggrieved by official inaction, he could not claim to be a person aggrieved entitled to seek mandamus. Consequently, the petition was dismissed as not maintainable for failure to establish a vested right or personal harm.
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