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...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
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Notice to show cause lacked relevant particulars, breaching principles of natural justice and preventing a meaningful response; accordingly the adjudication was vitiated and must be set aside. Adjudication without providing a hearing violated the statutory hearing right and further undermines validity, as did repetition of the same order and subsequent communications issued after the adjudicator became functus officio, which were held to be without jurisdiction. The matter is remitted for fresh consideration after the notice-issuing authority supplies full particulars and the affected party files a reply; electronic ledger debits arising from the invalid order are to be reversed and recredited.
Notice to show cause lacked relevant particulars, breaching principles of natural justice and preventing a meaningful response; accordingly the adjudication was vitiated and must be set aside. Adjudication without providing a hearing violated the statutory hearing right and further undermines validity, as did repetition of the same order and subsequent communications issued after the adjudicator became functus officio, which were held to be without jurisdiction. The matter is remitted for fresh consideration after the notice-issuing authority supplies full particulars and the affected party files a reply; electronic ledger debits arising from the invalid order are to be reversed and recredited.
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