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...
A waiver application filed beyond three months from the notified date could not be rejected solely as time-barred because the relevant notification used enabling language and the filing period was directory, not mandatory. The High Court held that the authority misdirected itself in law by treating the three-month period as an inflexible bar. The rejection order was quashed, and the application was directed to be reconsidered on merits in accordance with law; pending such reconsideration, the show cause notice, summary notice and order in original were kept in abeyance.
A waiver application filed beyond three months from the notified date could not be rejected solely as time-barred because the relevant notification used enabling language and the filing period was directory, not mandatory. The High Court held that the authority misdirected itself in law by treating the three-month period as an inflexible bar. The rejection order was quashed, and the application was directed to be reconsidered on merits in accordance with law; pending such reconsideration, the show cause notice, summary notice and order in original were kept in abeyance.
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