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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 Division Bench of the HC upheld the Single Judge's ruling in favor of Respondent No. 3, dismissing the writ petition filed by the appellant challenging eligibility for budgetary support. The Court found the issue to be settled law and declined to revisit the matter. Consequently, the appeal was dismissed, and the order dated 27-06-2022 issued by the Assistant Commissioner, Central GST, Gangtok Division, was set aside. The petition was disposed of accordingly.
The Division Bench of the HC upheld the Single Judge's ruling in favor of Respondent No. 3, dismissing the writ petition filed by the appellant challenging eligibility for budgetary support. The Court found the issue to be settled law and declined to revisit the matter. Consequently, the appeal was dismissed, and the order dated 27-06-2022 issued by the Assistant Commissioner, Central GST, Gangtok Division, was set aside. The petition was disposed of accordingly.
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