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 dismisses the petition filed by the petitioner summarily for delay, holding that no substantive relief remains as explicit guidelines govern recovery of outstanding dues where first appeal has been disposed of until the Appellate Tribunal becomes operational. The Court reserves liberty for the petitioner to comply with Circular No. 224/18/2024-GST by filing an undertaking with the jurisdictional officer to institute an appeal before the Appellate Tribunal when it becomes operational within the time prescribed under Section 112 of the CGST Act and to remit the prescribed pre-deposit under Section 112(8) within 30 days of receipt of this order. Upon filing such undertaking, recovery of the remaining amount shall be stayed pursuant to Section 112(9). Petition disposed.
HC dismisses the petition filed by the petitioner summarily for delay, holding that no substantive relief remains as explicit guidelines govern recovery of outstanding dues where first appeal has been disposed of until the Appellate Tribunal becomes operational. The Court reserves liberty for the petitioner to comply with Circular No. 224/18/2024-GST by filing an undertaking with the jurisdictional officer to institute an appeal before the Appellate Tribunal when it becomes operational within the time prescribed under Section 112 of the CGST Act and to remit the prescribed pre-deposit under Section 112(8) within 30 days of receipt of this order. Upon filing such undertaking, recovery of the remaining amount shall be stayed pursuant to Section 112(9). Petition disposed.
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