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 Principal Bench of the GSTAT reconstitutes its Division Benches under Section 109 of the CGST Act, with Division Bench-I and Division Bench-II assigned the listed Members. Matters will be heard and disposed of according to a roster to be issued separately with the President's approval. Part-heard matters of the erstwhile Division-I and II are released, except two remanded matters of Division Bench-I and three concluded matters of Division Bench-II, while remaining assigned matters transfer under the revised constitution unless otherwise directed. Second appeals will be assigned by specific orders, and Single Benches will continue to hear cases under the existing allocation. The order takes effect immediately.
The Principal Bench of the GSTAT reconstitutes its Division Benches under Section 109 of the CGST Act, with Division Bench-I and Division Bench-II assigned the listed Members. Matters will be heard and disposed of according to a roster to be issued separately with the President's approval. Part-heard matters of the erstwhile Division-I and II are released, except two remanded matters of Division Bench-I and three concluded matters of Division Bench-II, while remaining assigned matters transfer under the revised constitution unless otherwise directed. Second appeals will be assigned by specific orders, and Single Benches will continue to hear cases under the existing allocation. The order takes effect immediately.
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