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 omission of Rule 89(4B) and Rule 96(10) of the CGST Rules by the 08.10.2024 notification operates to erase those provisions ab initio for all matters other than "transactions past and closed"; Section 6 of the General Clauses Act does not apply to the omission effected by subordinate Rules and no savings clause was afforded, nor does s.174(3) or the notification's commencement clause save pending matters. Consequentially, undisposed show-cause notices, orders issued after 08.10.2024, and pre-08.10.2024 orders not finally determined (including matters pending on appeal or review) have lapsed. The impugned show-cause notices and original orders are set aside and the petitions are disposed.
The HC held that the omission of Rule 89(4B) and Rule 96(10) of the CGST Rules by the 08.10.2024 notification operates to erase those provisions ab initio for all matters other than "transactions past and closed"; Section 6 of the General Clauses Act does not apply to the omission effected by subordinate Rules and no savings clause was afforded, nor does s.174(3) or the notification's commencement clause save pending matters. Consequentially, undisposed show-cause notices, orders issued after 08.10.2024, and pre-08.10.2024 orders not finally determined (including matters pending on appeal or review) have lapsed. The impugned show-cause notices and original orders are set aside and the petitions are disposed.
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