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 both the adjudicating authority's order dated 27.07.2023 and the appellate authority's order dated 21.05.2024, finding a violation of natural justice due to failure to consider the petitioner's reply and supporting circulars. The adjudicating authority did not provide reasoned or speaking orders, neglecting to analyze the applicability of the petitioner's submissions and statutory provisions under the Central/Bihar GST Act, 2017, and the EPCG Scheme. The appellate authority's partial favorable observations were insufficient to cure the procedural lapses. Consequently, the matter was remanded to the adjudicating authority for a fresh decision, mandating thorough consideration of all contentions and documents in accordance with statutory requirements and the Government of India's export promotion policy. The petition was allowed by way of remand.
The HC set aside both the adjudicating authority's order dated 27.07.2023 and the appellate authority's order dated 21.05.2024, finding a violation of natural justice due to failure to consider the petitioner's reply and supporting circulars. The adjudicating authority did not provide reasoned or speaking orders, neglecting to analyze the applicability of the petitioner's submissions and statutory provisions under the Central/Bihar GST Act, 2017, and the EPCG Scheme. The appellate authority's partial favorable observations were insufficient to cure the procedural lapses. Consequently, the matter was remanded to the adjudicating authority for a fresh decision, mandating thorough consideration of all contentions and documents in accordance with statutory requirements and the Government of India's export promotion policy. The petition was allowed by way of remand.
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