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 petition seeking modification of the order adjudicating a composite SCN against the Petitioners and challenging the vires of N/N. 06/2020-Central Tax. The Court held that under Section 2(4) of the CGST Act, the Adjudicating Authority excludes the Appellate Authority, which has full power to consider the matter afresh on appeal under Section 107. The adjudication order was detailed and considered the Petitioners' submissions, including those related to multiple financial years. The legislative intent prohibits remanding the matter back to ensure finality, but the Appellate Authority may confirm, modify, or annul the order on merits. Reliance on precedents affirmed the wide scope of appellate powers under Section 107(11). Consequently, the Court declined to interfere and dismissed the application for modification.
The HC dismissed the petition seeking modification of the order adjudicating a composite SCN against the Petitioners and challenging the vires of N/N. 06/2020-Central Tax. The Court held that under Section 2(4) of the CGST Act, the Adjudicating Authority excludes the Appellate Authority, which has full power to consider the matter afresh on appeal under Section 107. The adjudication order was detailed and considered the Petitioners' submissions, including those related to multiple financial years. The legislative intent prohibits remanding the matter back to ensure finality, but the Appellate Authority may confirm, modify, or annul the order on merits. Reliance on precedents affirmed the wide scope of appellate powers under Section 107(11). Consequently, the Court declined to interfere and dismissed the application for modification.
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