Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Statutory appeals were rejected as time-barred because the delay exceeded the condonable period, and the High Court found no legal basis to interfere with that appellate rejection. The dispute concerned GST assessment orders arising from return mismatches, with intimations already issued, so no further interference was warranted on that record. However, on the petitioners' express consent, the Court directed fresh adjudication on merits after payment of the balance disputed tax or required disputed tax, as applicable, and filing replies with supporting documents; the impugned orders were treated as addenda to the show cause notices. Any bank attachment was to stand vacated only upon compliance with those conditions.
Statutory appeals were rejected as time-barred because the delay exceeded the condonable period, and the High Court found no legal basis to interfere with that appellate rejection. The dispute concerned GST assessment orders arising from return mismatches, with intimations already issued, so no further interference was warranted on that record. However, on the petitioners' express consent, the Court directed fresh adjudication on merits after payment of the balance disputed tax or required disputed tax, as applicable, and filing replies with supporting documents; the impugned orders were treated as addenda to the show cause notices. Any bank attachment was to stand vacated only upon compliance with those conditions.
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