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 allowed the petition, holding that principles of natural justice were violated by uploading the show-cause notice on the GST portal without physically serving the Petitioner and without affording a hearing. The Court found the petitioner's explanation for a 288-day delay in filing the appeal to be bona fide and, accordingly, set aside the impugned order dated 28.03.2025 passed by Respondent 1 and condoned the 288-day delay. Conditionally permitting the appeal to proceed, the HC directed the Petitioner to remit an additional deposit of 5% of the disputed tax demand, over and above the 10% statutory deposit (as agreed), to Respondent 2 within four weeks of receipt of the order. Petition disposed.
The HC allowed the petition, holding that principles of natural justice were violated by uploading the show-cause notice on the GST portal without physically serving the Petitioner and without affording a hearing. The Court found the petitioner's explanation for a 288-day delay in filing the appeal to be bona fide and, accordingly, set aside the impugned order dated 28.03.2025 passed by Respondent 1 and condoned the 288-day delay. Conditionally permitting the appeal to proceed, the HC directed the Petitioner to remit an additional deposit of 5% of the disputed tax demand, over and above the 10% statutory deposit (as agreed), to Respondent 2 within four weeks of receipt of the order. Petition disposed.
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