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 held that the adjudicatory process was vitiated for breach of natural justice because the show-cause notice failed to disclose the materials underpinning the allegation of tax evasion, depriving the petitioner of an opportunity to reply; such procedural infirmity is incurable at appellate stages. Consequently, the adjudicating authority's rectification order dated 16.10.2023 insofar as it confirmed a demand of Rs. 40,37,877/- was set aside and quashed; the appellate authority's order dated 17.02.2025 upholding that finding and the consequent demand notice of 17.02.2025 were likewise set aside and quashed. The writ petition was disposed of.
The HC held that the adjudicatory process was vitiated for breach of natural justice because the show-cause notice failed to disclose the materials underpinning the allegation of tax evasion, depriving the petitioner of an opportunity to reply; such procedural infirmity is incurable at appellate stages. Consequently, the adjudicating authority's rectification order dated 16.10.2023 insofar as it confirmed a demand of Rs. 40,37,877/- was set aside and quashed; the appellate authority's order dated 17.02.2025 upholding that finding and the consequent demand notice of 17.02.2025 were likewise set aside and quashed. The writ petition was disposed of.
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