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 review insofar as it does not disturb the impugned cancellation of the Petitioner's GST registration and instead recorded systemic concerns about fictitious firms, impersonation and notarized affidavits executed without client verification. The Court observed recurring misuse of accountant/GST practitioner referrals to procure registrations in stolen identities and noted parallel findings in related matters. No adverse findings were made against the Advocate on record due to full disclosure of the referral chain. The Registry was directed to communicate this order to the Standing Counsel (Criminal) and to list the matter for further consideration on the specified date for procedural compliance and any remedial directions.
The HC dismissed the review insofar as it does not disturb the impugned cancellation of the Petitioner's GST registration and instead recorded systemic concerns about fictitious firms, impersonation and notarized affidavits executed without client verification. The Court observed recurring misuse of accountant/GST practitioner referrals to procure registrations in stolen identities and noted parallel findings in related matters. No adverse findings were made against the Advocate on record due to full disclosure of the referral chain. The Registry was directed to communicate this order to the Standing Counsel (Criminal) and to list the matter for further consideration on the specified date for procedural compliance and any remedial directions.
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