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 permitted the petitioner, whose registration certificate and SCN had been cancelled for non-filing of returns for six continuous months, to file all pending returns within eight weeks, noting deposit of substantial outstanding tax with interest and fees. The petitioner must execute an undertaking to comply with the GST Act and Rules and to file returns punctually; failure will result in automatic cancellation of registration. The respondents are directed to suspend the cancellation, consider the returns filed, and, if found in accordance with law, require payment of any remaining dues; upon payment as directed, the cancellation order shall be revoked. Petition is disposed of.
HC permitted the petitioner, whose registration certificate and SCN had been cancelled for non-filing of returns for six continuous months, to file all pending returns within eight weeks, noting deposit of substantial outstanding tax with interest and fees. The petitioner must execute an undertaking to comply with the GST Act and Rules and to file returns punctually; failure will result in automatic cancellation of registration. The respondents are directed to suspend the cancellation, consider the returns filed, and, if found in accordance with law, require payment of any remaining dues; upon payment as directed, the cancellation order shall be revoked. Petition is disposed of.
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