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 held that the non-grant of fresh GST registration to the petitioner, whose Order-in-Original is under appeal with the requisite pre-deposit paid, cannot be considered final. Pursuant to Section 107(7) of the CGST Act, the impugned order stands automatically stayed upon filing the appeal and payment of the mandatory pre-deposit. Consequently, the petitioner shall not be treated as a defaulter during the pendency of the appeal, and the department cannot withhold the NOC on the basis of the disputed demand. The department is directed to process the petitioner's fresh GST registration application and issue the NOC forthwith. The petition is disposed of accordingly.
The HC held that the non-grant of fresh GST registration to the petitioner, whose Order-in-Original is under appeal with the requisite pre-deposit paid, cannot be considered final. Pursuant to Section 107(7) of the CGST Act, the impugned order stands automatically stayed upon filing the appeal and payment of the mandatory pre-deposit. Consequently, the petitioner shall not be treated as a defaulter during the pendency of the appeal, and the department cannot withhold the NOC on the basis of the disputed demand. The department is directed to process the petitioner's fresh GST registration application and issue the NOC forthwith. The petition is disposed of accordingly.
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