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 allowed the petition, holding that the earlier dismissal of the Appellant's appeal was purely procedural for failure to make the mandatory 7.5% pre-deposit and not a merits adjudication; consequently the adjudicating Authority was not functus officio upon subsequent deposit. The impugned order of the Commissioner (Appeals), CGST & Central Excise, Ranchi dated 17.01.2024 is set aside, the appeal is restored to its original number and remitted for adjudication on merits. The decision clarifies that procedural non-compliance resulting in non-entertainment does not extinguish the Appellant's substantive right to appellate adjudication once procedural requirements are satisfied.
The HC allowed the petition, holding that the earlier dismissal of the Appellant's appeal was purely procedural for failure to make the mandatory 7.5% pre-deposit and not a merits adjudication; consequently the adjudicating Authority was not functus officio upon subsequent deposit. The impugned order of the Commissioner (Appeals), CGST & Central Excise, Ranchi dated 17.01.2024 is set aside, the appeal is restored to its original number and remitted for adjudication on merits. The decision clarifies that procedural non-compliance resulting in non-entertainment does not extinguish the Appellant's substantive right to appellate adjudication once procedural requirements are satisfied.
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