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 held that the appellate authority erred in dismissing the appeal as time-barred without ascertaining the actual date of uploading/communication of the order passed under s.74 on the GST portal. The authority's reliance on a general assumption that orders are reflected "in no time" at the registered taxpayer's end, without any specific inquiry or material to disprove the petitioner's assertion of receipt on 25.08.2022, was found unsustainable. HC observed that only the department could access the precise upload data and was obliged to verify it. Consequently, the impugned appellate order dated 23.05.2023 was quashed, and the matter was remanded to the appellate authority for fresh consideration on limitation and merits. Petition allowed by remand.
HC held that the appellate authority erred in dismissing the appeal as time-barred without ascertaining the actual date of uploading/communication of the order passed under s.74 on the GST portal. The authority's reliance on a general assumption that orders are reflected "in no time" at the registered taxpayer's end, without any specific inquiry or material to disprove the petitioner's assertion of receipt on 25.08.2022, was found unsustainable. HC observed that only the department could access the precise upload data and was obliged to verify it. Consequently, the impugned appellate order dated 23.05.2023 was quashed, and the matter was remanded to the appellate authority for fresh consideration on limitation and merits. Petition allowed by remand.
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