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...
GST offences involving liability below the statutory threshold are treated as non-cognizable and bailable under Section 132 of the CGST/CGGST Act, 2017. The High Court noted that the proceedings against the applicant related to a GST liability of less than Rs. 5 crore and held that, on that basis, the alleged offence did not justify an apprehension of arrest. The plea for anticipatory bail under Section 482 BNSS was therefore found to be without merit and was rejected.
GST offences involving liability below the statutory threshold are treated as non-cognizable and bailable under Section 132 of the CGST/CGGST Act, 2017. The High Court noted that the proceedings against the applicant related to a GST liability of less than Rs. 5 crore and held that, on that basis, the alleged offence did not justify an apprehension of arrest. The plea for anticipatory bail under Section 482 BNSS was therefore found to be without merit and was rejected.
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