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...
HC set aside the impugned retrospective cancellation of the petitioner's GST registration and disposed of the petition. The court found the adjudicating authority failed to properly address the allegation of excess input tax credit and did not afford adequate consideration to the petitioner's written and oral explanations, raising natural justice concerns. Retrospective cancellation was held unsustainable in the absence of reasoned findings. The matter is remitted to the adjudicating authority to hear the petitioner, consider the stand on excess ITC, and pass a reasoned order addressing the petitioner's reply and oral submissions within a stipulated timeframe.
HC set aside the impugned retrospective cancellation of the petitioner's GST registration and disposed of the petition. The court found the adjudicating authority failed to properly address the allegation of excess input tax credit and did not afford adequate consideration to the petitioner's written and oral explanations, raising natural justice concerns. Retrospective cancellation was held unsustainable in the absence of reasoned findings. The matter is remitted to the adjudicating authority to hear the petitioner, consider the stand on excess ITC, and pass a reasoned order addressing the petitioner's reply and oral submissions within a stipulated timeframe.
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