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 unreasoned order rejecting the petitioner's fresh GST registration application, finding that the Proper Officer failed to record requisite findings under Section 29(2)(b) and (c) of the CGST Act. The Court noted the petitioner had remedies available for revocation of cancellation and appeal but chose to file a fresh application, which is not barred by statute. The rejection order lacked reference to the statutory provisions and did not comply with the circular's requirements. Consequently, the matter was remitted to the Deputy Commissioner for fresh consideration of the registration application in accordance with law. The petitioner's application was allowed by way of remand.
The HC set aside the unreasoned order rejecting the petitioner's fresh GST registration application, finding that the Proper Officer failed to record requisite findings under Section 29(2)(b) and (c) of the CGST Act. The Court noted the petitioner had remedies available for revocation of cancellation and appeal but chose to file a fresh application, which is not barred by statute. The rejection order lacked reference to the statutory provisions and did not comply with the circular's requirements. Consequently, the matter was remitted to the Deputy Commissioner for fresh consideration of the registration application in accordance with law. The petitioner's application was allowed by way of remand.
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