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 petitioner was entitled to the CGST refund despite citation of an incorrect provision or typographical errors in the refund application forms. Such technical defects cannot justify rejection of the substantive claim. The appellate authority erred in law by dismissing the refund on this ground without adjudicating the claim on merits. Further, the adverse finding against the petitioner for failure to adduce evidence was passed without issuing a proper show cause notice or affording an opportunity of hearing, thus violating principles of natural justice. Consequently, the impugned orders were quashed, and the matter was remitted to the appellate authority for fresh determination in accordance with the observations. The petition was allowed by way of remand.
The HC held that the petitioner was entitled to the CGST refund despite citation of an incorrect provision or typographical errors in the refund application forms. Such technical defects cannot justify rejection of the substantive claim. The appellate authority erred in law by dismissing the refund on this ground without adjudicating the claim on merits. Further, the adverse finding against the petitioner for failure to adduce evidence was passed without issuing a proper show cause notice or affording an opportunity of hearing, thus violating principles of natural justice. Consequently, the impugned orders were quashed, and the matter was remitted to the appellate authority for fresh determination in accordance with the observations. The petition was allowed by way of remand.
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