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 in part and directed the petitioner to deposit 25% of the disputed tax within four weeks from the date of uploading of the web copy of the order; the court quashed the impugned Order-in-Original concerning short payment of IGST, discrepancies between GSTR-3B and GSTR-1 for April 2020-March 2021, alleged excess availment/utilization of ITC not reflected in GSTR-2A, reverse charge vs. GSTR-3B issues, ineligible ITC attributable to suppliers' non-filing, reversals under Rules 42/43, interest under Section 50, blocked credits under Section 17(5), and late fee under Section 47. The OIO No.31/2025-GST(Supdt.)(R-I) dated 25.02.2025 issued by the 1st respondent is quashed and the petition is disposed of.
The HC allowed the petition in part and directed the petitioner to deposit 25% of the disputed tax within four weeks from the date of uploading of the web copy of the order; the court quashed the impugned Order-in-Original concerning short payment of IGST, discrepancies between GSTR-3B and GSTR-1 for April 2020-March 2021, alleged excess availment/utilization of ITC not reflected in GSTR-2A, reverse charge vs. GSTR-3B issues, ineligible ITC attributable to suppliers' non-filing, reversals under Rules 42/43, interest under Section 50, blocked credits under Section 17(5), and late fee under Section 47. The OIO No.31/2025-GST(Supdt.)(R-I) dated 25.02.2025 issued by the 1st respondent is quashed and the petition is disposed of.
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