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 the cancellation of registration of petitioner no. 1 under the WBGST/CGST Act, 2017, which had been initially revoked on grounds of fraud, willful misstatement, and suppression of facts regarding the existence of the business entity at the notified address. Following a directed inquiry and physical verification pursuant to Rule 25 of the WBGST/CGST Rules, 2017, the Court found the business premises to be legitimately operational at the specified location. Consequently, the Court held that the cancellation order dated 17th February 2023 and all consequential orders were unsustainable and quashed them. The petition was accordingly disposed of.
The HC set aside the cancellation of registration of petitioner no. 1 under the WBGST/CGST Act, 2017, which had been initially revoked on grounds of fraud, willful misstatement, and suppression of facts regarding the existence of the business entity at the notified address. Following a directed inquiry and physical verification pursuant to Rule 25 of the WBGST/CGST Rules, 2017, the Court found the business premises to be legitimately operational at the specified location. Consequently, the Court held that the cancellation order dated 17th February 2023 and all consequential orders were unsustainable and quashed them. The petition was accordingly disposed of.
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