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 held that the appellate authority's suo motu restoration of an IGST demand, previously dropped by the adjudicating authority, was unsustainable under the statutory scheme and Section 75(7); the appellate body could not lawfully revive the demand without issuing a fresh show-cause notice as contemplated by the second proviso to Section 107(11). Because the outer limitation for issuing a fresh show-cause has expired, the petitioner cannot be saddled with a new liability and the impugned demand is set aside. The respondents are directed to revise the demand in FORM GST APL-04 in accordance with this order and, insofar as discrepancy No. 4 engages Section 16(5), to grant the petitioner any entitled benefit. Petition disposed.
HC held that the appellate authority's suo motu restoration of an IGST demand, previously dropped by the adjudicating authority, was unsustainable under the statutory scheme and Section 75(7); the appellate body could not lawfully revive the demand without issuing a fresh show-cause notice as contemplated by the second proviso to Section 107(11). Because the outer limitation for issuing a fresh show-cause has expired, the petitioner cannot be saddled with a new liability and the impugned demand is set aside. The respondents are directed to revise the demand in FORM GST APL-04 in accordance with this order and, insofar as discrepancy No. 4 engages Section 16(5), to grant the petitioner any entitled benefit. Petition disposed.
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