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 quashed the impugned orders dated 21.12.2024 and remitted the matters to the first respondent for fresh adjudication on merits and in accordance with law. The court observed that the second respondent correctly rejected the belated appeals filed 62 days beyond the condonable period, given the petitioner's failure to respond to show-cause notices or appear for personal hearing; however, in view of the petitioner having deposited 100% of disputed tax for October and December 2023 and 10% for November 2023, equity warranted relief. The petitioner is directed to pay an additional 15% of the disputed tax for November 2023 in cash via Electronic Cash Register within 30 days of receipt of this order. Petition disposed.
The HC quashed the impugned orders dated 21.12.2024 and remitted the matters to the first respondent for fresh adjudication on merits and in accordance with law. The court observed that the second respondent correctly rejected the belated appeals filed 62 days beyond the condonable period, given the petitioner's failure to respond to show-cause notices or appear for personal hearing; however, in view of the petitioner having deposited 100% of disputed tax for October and December 2023 and 10% for November 2023, equity warranted relief. The petitioner is directed to pay an additional 15% of the disputed tax for November 2023 in cash via Electronic Cash Register within 30 days of receipt of this order. Petition disposed.
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