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 seeking to set aside the summoning order and restrain respondents from attaching the petitioner's property. The Court held that a retiring partner's liability under the CGST Act continues until a written intimation of retirement is duly served on the Commissioner within one month of retirement. The petitioner failed to provide timely notice of retirement, as evidenced by delayed communication submitted in 2025 despite retirement occurring in 2021. Consequently, the petitioner remains liable for tax obligations incurred during the partnership. The Court refused to absolve the petitioner of liability under Section 90 of the CGST Act, 2017, emphasizing strict compliance with statutory notification requirements. The petitioner was granted liberty to pursue alternative legal remedies as available under law.
The HC dismissed the writ petition seeking to set aside the summoning order and restrain respondents from attaching the petitioner's property. The Court held that a retiring partner's liability under the CGST Act continues until a written intimation of retirement is duly served on the Commissioner within one month of retirement. The petitioner failed to provide timely notice of retirement, as evidenced by delayed communication submitted in 2025 despite retirement occurring in 2021. Consequently, the petitioner remains liable for tax obligations incurred during the partnership. The Court refused to absolve the petitioner of liability under Section 90 of the CGST Act, 2017, emphasizing strict compliance with statutory notification requirements. The petitioner was granted liberty to pursue alternative legal remedies as available under law.
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