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 set aside the ex parte assessment order dated 21 February 2025 passed under s.73 of the GST Act against the petitioner, finding failure of service of statutory notices (GST ASMT-10/ASMT-11) and denial of opportunity to be heard contrary to principles of natural justice. The writ petition was disposed directing the relevant authority to serve the outstanding documents upon the petitioner within seven days and afford an opportunity to file replies/explanations; further proceedings under s.73 are to proceed thereafter in accordance with law. The order compels fresh adjudication only after valid service and compliance with hearing requirements.
The HC set aside the ex parte assessment order dated 21 February 2025 passed under s.73 of the GST Act against the petitioner, finding failure of service of statutory notices (GST ASMT-10/ASMT-11) and denial of opportunity to be heard contrary to principles of natural justice. The writ petition was disposed directing the relevant authority to serve the outstanding documents upon the petitioner within seven days and afford an opportunity to file replies/explanations; further proceedings under s.73 are to proceed thereafter in accordance with law. The order compels fresh adjudication only after valid service and compliance with hearing requirements.
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