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 condoned a 51-day delay in filing the appeal, finding the petitioner's reasons-time taken to gather supporting documents, reconcile records, and obtain legal advice-genuine and sufficient. The appeal was restored before the 2nd respondent subject to the petitioner paying Rs. 5,000 to the specified government medical institution within two weeks of receiving the order. The petition was disposed of accordingly.
The HC condoned a 51-day delay in filing the appeal, finding the petitioner's reasons-time taken to gather supporting documents, reconcile records, and obtain legal advice-genuine and sufficient. The appeal was restored before the 2nd respondent subject to the petitioner paying Rs. 5,000 to the specified government medical institution within two weeks of receiving the order. The petition was disposed of accordingly.
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