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...
Effective service by upload on the GST common portal does not supplant the taxpayer's right to be heard; the HC held that an assessment order passed without effective service and without affording a personal hearing is infirm and was set aside. Where portal notices elicit no response, the officer must apply mind and invoke other valid modes of service rather than rely on repeated portal reminders; failure to do so risks ineffective service and ex parte orders. The matter was remitted for fresh consideration subject to the petitioner depositing 25%, filing a reply within three weeks, and issuance of a clear 14 day notice for personal hearing before disposal on merits.
Effective service by upload on the GST common portal does not supplant the taxpayer's right to be heard; the HC held that an assessment order passed without effective service and without affording a personal hearing is infirm and was set aside. Where portal notices elicit no response, the officer must apply mind and invoke other valid modes of service rather than rely on repeated portal reminders; failure to do so risks ineffective service and ex parte orders. The matter was remitted for fresh consideration subject to the petitioner depositing 25%, filing a reply within three weeks, and issuance of a clear 14 day notice for personal hearing before disposal on merits.
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