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...
Assessee's duty to monitor the GST web portal and consequent estoppel: after participation in proceedings and failure to produce documents or attend hearings, the petitioner could not credibly claim ignorance of an uploaded assessment order, and delay of eleven months constituted laches leading to dismissal of the writ as meritless. Effect: cancellation of GST registration after quantification does not negate notice or knowledge of assessment. Conditional relief and procedural accommodation: court granted liberty to file appeal subject to payment of an additional 10% over the statutory pre-deposit (total 20%) and directed partial bank release to meet that pre-deposit, with the appellate authority to admit and decide the appeal on merits.
Assessee's duty to monitor the GST web portal and consequent estoppel: after participation in proceedings and failure to produce documents or attend hearings, the petitioner could not credibly claim ignorance of an uploaded assessment order, and delay of eleven months constituted laches leading to dismissal of the writ as meritless. Effect: cancellation of GST registration after quantification does not negate notice or knowledge of assessment. Conditional relief and procedural accommodation: court granted liberty to file appeal subject to payment of an additional 10% over the statutory pre-deposit (total 20%) and directed partial bank release to meet that pre-deposit, with the appellate authority to admit and decide the appeal on merits.
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