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 set aside the impugned order of 26.08.2025, holding that the Adjudicating Authority erred in computing penalty under Section 129(1)(b) instead of Section 129(1)(a) of the U.P. GST Act, 2017; therefore the matter is remitted to the authorities to determine the quantum of penalty under Section 129(1)(a) within three weeks. The petitioner is directed to deposit the penalty calculated on the value of goods as declared in the tax invoice, whereupon the goods shall be released forthwith. The writ petition is disposed of by consent, with no further adjudication required pending compliance with the directions.
The HC set aside the impugned order of 26.08.2025, holding that the Adjudicating Authority erred in computing penalty under Section 129(1)(b) instead of Section 129(1)(a) of the U.P. GST Act, 2017; therefore the matter is remitted to the authorities to determine the quantum of penalty under Section 129(1)(a) within three weeks. The petitioner is directed to deposit the penalty calculated on the value of goods as declared in the tax invoice, whereupon the goods shall be released forthwith. The writ petition is disposed of by consent, with no further adjudication required pending compliance with the directions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
