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 dismissed the petition and declined to interfere with the impugned assessment orders, which remain effective until set aside by a court or competent authority. The court held that s.168 CGST confers only a power to issue binding instructions to tax authorities; non-compliance renders consequent orders invalid but not void ab initio. Consequently, declaration of invalidity requires adjudication by an appropriate forum, which must also consider laches. The HC rejected claims of non-service via the GST portal and refused condonation of delay, finding the statutory portal service method adequate; anonymous petitioners' asserted unawareness of portal service did not justify relief.
The HC dismissed the petition and declined to interfere with the impugned assessment orders, which remain effective until set aside by a court or competent authority. The court held that s.168 CGST confers only a power to issue binding instructions to tax authorities; non-compliance renders consequent orders invalid but not void ab initio. Consequently, declaration of invalidity requires adjudication by an appropriate forum, which must also consider laches. The HC rejected claims of non-service via the GST portal and refused condonation of delay, finding the statutory portal service method adequate; anonymous petitioners' asserted unawareness of portal service did not justify relief.
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