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 impugned order was passed in violation of principles of natural justice and Section 75(4) of the GST Act because no personal hearing was afforded to the petitioner. The court quashed the impugned order insofar as it adjudicated the petitioner's claim for input tax credit purportedly barred by limitation under Section 16(4) CGST Act, 2017, set aside the impugned order dated 13.04.2024, and remitted the matter to the respondent for fresh consideration. The petitioner is to be afforded an opportunity of personal hearing and permitted to establish the claim on merits. Petition disposed of by way of remand.
The HC held that the impugned order was passed in violation of principles of natural justice and Section 75(4) of the GST Act because no personal hearing was afforded to the petitioner. The court quashed the impugned order insofar as it adjudicated the petitioner's claim for input tax credit purportedly barred by limitation under Section 16(4) CGST Act, 2017, set aside the impugned order dated 13.04.2024, and remitted the matter to the respondent for fresh consideration. The petitioner is to be afforded an opportunity of personal hearing and permitted to establish the claim on merits. Petition disposed of by way of remand.
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