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 granted relief to the Petitioner seeking restoration of cancelled GST registration, noting petitioner has paid principal dues, interest and late fees and that analogous authorities favoured restoration where both revenue and taxable person benefit. The court declined to withhold relief merely because the revenue did not expressly consent, holding material facts align with precedents. The Respondents are directed to notify within 15 days of upload whether any further penalties or dues are payable; the Petitioner must remit any such demanded amounts within 15 days of receipt of that intimation. Petition disposed of on the stated terms.
The HC granted relief to the Petitioner seeking restoration of cancelled GST registration, noting petitioner has paid principal dues, interest and late fees and that analogous authorities favoured restoration where both revenue and taxable person benefit. The court declined to withhold relief merely because the revenue did not expressly consent, holding material facts align with precedents. The Respondents are directed to notify within 15 days of upload whether any further penalties or dues are payable; the Petitioner must remit any such demanded amounts within 15 days of receipt of that intimation. Petition disposed of on the stated terms.
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