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 appeal, holding the writ petition challenging the assessment order and subsequent suo motu rectification (with imposition of penalty) to be not maintainable because an efficacious statutory remedy exists under s.107 of the GST Act. Although the writ court noted defects in rectification proceedings concerning natural justice, the HC found that all legal and factual grievances arising from the assessment and rectification can be effectively ventilated before the appellate authority under s.107. The appellant was granted liberty to pursue the statutory appeal; consequently the writ relief was refused and the Single Judge's dismissal affirmed, with no interference in the impugned orders.
The HC dismissed the appeal, holding the writ petition challenging the assessment order and subsequent suo motu rectification (with imposition of penalty) to be not maintainable because an efficacious statutory remedy exists under s.107 of the GST Act. Although the writ court noted defects in rectification proceedings concerning natural justice, the HC found that all legal and factual grievances arising from the assessment and rectification can be effectively ventilated before the appellate authority under s.107. The appellant was granted liberty to pursue the statutory appeal; consequently the writ relief was refused and the Single Judge's dismissal affirmed, with no interference in the impugned orders.
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