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 impugned orders of the Appellate Authority and the Proper Officer, holding that the timeline under Section 107(4) of the WBGST Act is directory, not mandatory, and the Limitation Act applies. The appellant demonstrated sufficient cause for condonation of delay in filing the appeal. The court found a violation of natural justice principles as the notice under Section 73(1) was improperly communicated via the Additional Tab instead of the Normal Tab, frustrating proper service and the opportunity for hearing mandated under Sections 73(9) and 75(4). The restrictive scope of intra-court appeal was not invoked due to the fundamental procedural lapses. The judgment of the Single Judge was held to contain a patent error of law in interpreting timelines strictly while ignoring mandatory hearing provisions, warranting interference. The writ petition was allowed, and the assessment order was quashed accordingly.
The HC set aside the impugned orders of the Appellate Authority and the Proper Officer, holding that the timeline under Section 107(4) of the WBGST Act is directory, not mandatory, and the Limitation Act applies. The appellant demonstrated sufficient cause for condonation of delay in filing the appeal. The court found a violation of natural justice principles as the notice under Section 73(1) was improperly communicated via the Additional Tab instead of the Normal Tab, frustrating proper service and the opportunity for hearing mandated under Sections 73(9) and 75(4). The restrictive scope of intra-court appeal was not invoked due to the fundamental procedural lapses. The judgment of the Single Judge was held to contain a patent error of law in interpreting timelines strictly while ignoring mandatory hearing provisions, warranting interference. The writ petition was allowed, and the assessment order was quashed accordingly.
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