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...
Recovery of GST dues from a deceased taxpayer's relative cannot be effected without prior determination that the relative is liable under Section 93, after notice and an opportunity of hearing. Where the petitioner and the deceased had separate GST registrations and distinct places of business, mere similarity of trade name was insufficient to justify automatic recovery. Freezing a bank account without adjudicatory process and without inviting objections also breached natural justice and due process, since attachment of bank property is a drastic measure requiring tangible material and a formed opinion. The HC held the recovery action suffered from a jurisdictional defect, quashed the attachment, directed de-freezing of the account, and left the Department free to proceed afresh in accordance with law.
Recovery of GST dues from a deceased taxpayer's relative cannot be effected without prior determination that the relative is liable under Section 93, after notice and an opportunity of hearing. Where the petitioner and the deceased had separate GST registrations and distinct places of business, mere similarity of trade name was insufficient to justify automatic recovery. Freezing a bank account without adjudicatory process and without inviting objections also breached natural justice and due process, since attachment of bank property is a drastic measure requiring tangible material and a formed opinion. The HC held the recovery action suffered from a jurisdictional defect, quashed the attachment, directed de-freezing of the account, and left the Department free to proceed afresh in accordance with law.
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