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...
HC allowed condonation of a 26-day delay in filing the appeal, held that the Appellate Authority's summary rejection without affording a hearing violated principles of natural justice and statutory mandates under the Act of 2017 (notably the hearing requirement in Section 75(4) and the duty to pass reasoned orders under Section 107(12)). The HC set aside the impugned summary rejection of the appeal against the ex-parte demand order in Form GST DRC-07 relating to FY 2018-19, concluded there was no mala fide delay, and remitted the matter to the Appellate Authority to grant an opportunity of hearing and pass a fresh, speaking order. Petition disposed by remand.
HC allowed condonation of a 26-day delay in filing the appeal, held that the Appellate Authority's summary rejection without affording a hearing violated principles of natural justice and statutory mandates under the Act of 2017 (notably the hearing requirement in Section 75(4) and the duty to pass reasoned orders under Section 107(12)). The HC set aside the impugned summary rejection of the appeal against the ex-parte demand order in Form GST DRC-07 relating to FY 2018-19, concluded there was no mala fide delay, and remitted the matter to the Appellate Authority to grant an opportunity of hearing and pass a fresh, speaking order. Petition disposed by remand.
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