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 recovery of CGST from the petitioners' account prior to the expiration of the appeal filing period was erroneous. The Assistant Commissioner acknowledged the recovery was made by mistake. Consequently, the respondent is directed to rectify the error by refunding or reversing the erroneously recovered amount to the petitioners' account, along with applicable interest under the statute. This remedial action must be completed by 26.07.2025. The petition is accordingly disposed of.
The HC held that the recovery of CGST from the petitioners' account prior to the expiration of the appeal filing period was erroneous. The Assistant Commissioner acknowledged the recovery was made by mistake. Consequently, the respondent is directed to rectify the error by refunding or reversing the erroneously recovered amount to the petitioners' account, along with applicable interest under the statute. This remedial action must be completed by 26.07.2025. The petition is accordingly disposed of.
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