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 dismissed the writ petition as not maintainable insofar as an alternative statutory remedy exists and the impugned order is appealable under Section 107. The court noted material suggesting the petitioner's GST registration was recent and that the entity may have been constituted to fraudulently avail ineligible input tax credit via fake, non-existent suppliers; business operations ceased following the petitioner's arrest. The petitioner's reply to the show-cause notice was found unpersuasive. Although the petition was filed within the limitation period, the period for appeal has lapsed; accordingly the HC permitted the petitioner to institute the statutory appeal by 15 December 2025 subject to depositing the requisite pre-deposit, and disposed of the petition.
HC dismissed the writ petition as not maintainable insofar as an alternative statutory remedy exists and the impugned order is appealable under Section 107. The court noted material suggesting the petitioner's GST registration was recent and that the entity may have been constituted to fraudulently avail ineligible input tax credit via fake, non-existent suppliers; business operations ceased following the petitioner's arrest. The petitioner's reply to the show-cause notice was found unpersuasive. Although the petition was filed within the limitation period, the period for appeal has lapsed; accordingly the HC permitted the petitioner to institute the statutory appeal by 15 December 2025 subject to depositing the requisite pre-deposit, and disposed of the petition.
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