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 disposed the writ petition and remitted the matter to the Respondent for a de novo adjudication, holding the appeal was filed beyond the condonable limitation and the Applicant failed to file a reply. Conditioned on the Applicant depositing 40% of the disputed tax in cash through the Electronic Cash Register within 30 days of service of this order and filing a consolidated reply to the show-cause notice in GST DRC-01 dated 14.08.2023 treating the impugned order of 30.12.2023 as an addendum within the same 30-day period, the Respondent is directed to pass a final order on merits and in accordance with law expeditiously, preferably within three months.
HC disposed the writ petition and remitted the matter to the Respondent for a de novo adjudication, holding the appeal was filed beyond the condonable limitation and the Applicant failed to file a reply. Conditioned on the Applicant depositing 40% of the disputed tax in cash through the Electronic Cash Register within 30 days of service of this order and filing a consolidated reply to the show-cause notice in GST DRC-01 dated 14.08.2023 treating the impugned order of 30.12.2023 as an addendum within the same 30-day period, the Respondent is directed to pass a final order on merits and in accordance with law expeditiously, preferably within three months.
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