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 allowed the petition and set aside the impugned order dated 3 October 2024 that had rejected the petitioner's appeal for alleged non-compliance with the mandatory pre-deposit requirement under Section 107(6)(b), CGST Act. The Court concluded the Appellate Authority's reasoning was contrary to settled judicial precedent and therefore restored the petitioner's appeal to the Appellate Authority for adjudication on merits. No remand for compliance with the pre-deposit was ordered; the matter is to proceed to substantive determination before the Appellate Authority in accordance with applicable law and precedent.
The HC allowed the petition and set aside the impugned order dated 3 October 2024 that had rejected the petitioner's appeal for alleged non-compliance with the mandatory pre-deposit requirement under Section 107(6)(b), CGST Act. The Court concluded the Appellate Authority's reasoning was contrary to settled judicial precedent and therefore restored the petitioner's appeal to the Appellate Authority for adjudication on merits. No remand for compliance with the pre-deposit was ordered; the matter is to proceed to substantive determination before the Appellate Authority in accordance with applicable law and precedent.
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