Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
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...
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Natural justice required the competition regulator to issue an action-oriented notice before departing from the Director General's findings. The Tribunal held that the Commission's directions on disclosure of pricing or discounting policy and on end-use restrictions varied from the investigation report, yet no effective opportunity was given to rebut that proposed disagreement. That omission deprived the appellant of a fair hearing and vitiated the order to that extent. The impugned order was set aside and the matter remanded for fresh consideration after due notice, without any merits finding being affirmed.
Natural justice required the competition regulator to issue an action-oriented notice before departing from the Director General's findings. The Tribunal held that the Commission's directions on disclosure of pricing or discounting policy and on end-use restrictions varied from the investigation report, yet no effective opportunity was given to rebut that proposed disagreement. That omission deprived the appellant of a fair hearing and vitiated the order to that extent. The impugned order was set aside and the matter remanded for fresh consideration after due notice, without any merits finding being affirmed.
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