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 quashed and set aside the impugned order denying the petitioner's refund claim for IGST paid under Entry No.10 of N/N.10/2017-IGST, directing respondent authorities to pass a fresh de novo order granting refund of the IGST paid, with appropriate interest, in light of the Apex Court's ruling declaring the notification unconstitutional. The HC noted respondent verification of credit reversal through Form GST DRC-03 and found the reversal appropriate. The respondents are ordered to complete the reassessment and sanction the refund within 12 weeks from receipt of this order. The petition is disposed of.
The HC quashed and set aside the impugned order denying the petitioner's refund claim for IGST paid under Entry No.10 of N/N.10/2017-IGST, directing respondent authorities to pass a fresh de novo order granting refund of the IGST paid, with appropriate interest, in light of the Apex Court's ruling declaring the notification unconstitutional. The HC noted respondent verification of credit reversal through Form GST DRC-03 and found the reversal appropriate. The respondents are ordered to complete the reassessment and sanction the refund within 12 weeks from receipt of this order. The petition is disposed of.
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