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 High Court found the impugned order was passed by the State Tax Officer rather than the Commissioner and remitted the matter for fresh adjudication on merits; remand is conditional on the petitioner depositing 10% of the disputed tax (confirmed in the impugned order) in cash or from the Electronic Cash Ledger within 30 days and filing a substantive reply with documents, treating the impugned order as an addendum to the Show Cause Notice. Because the petitioner's bank account is attached, the respondent may debit 5% each towards CGST and TNGST from the petitioner's Electronic Cash Ledger; failure to comply permits statutory recovery as if the writ were dismissed.
The High Court found the impugned order was passed by the State Tax Officer rather than the Commissioner and remitted the matter for fresh adjudication on merits; remand is conditional on the petitioner depositing 10% of the disputed tax (confirmed in the impugned order) in cash or from the Electronic Cash Ledger within 30 days and filing a substantive reply with documents, treating the impugned order as an addendum to the Show Cause Notice. Because the petitioner's bank account is attached, the respondent may debit 5% each towards CGST and TNGST from the petitioner's Electronic Cash Ledger; failure to comply permits statutory recovery as if the writ were dismissed.
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