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...
Assessment was challenged for being confirmed without a reply to the show cause notice, raising breach of natural justice. The Court noted that the impugned order was passed only because no reply had been filed, while the record also showed attachment of the bank account and full recovery of the arrears for the relevant year. The matter was remitted for fresh consideration on merits, with liberty to the petitioner to file a reply with supporting documents and with prior notice before the fresh order. The remand was made conditional: if the reply was not filed within the stipulated time, the impugned assessment order would stand confirmed.
Assessment was challenged for being confirmed without a reply to the show cause notice, raising breach of natural justice. The Court noted that the impugned order was passed only because no reply had been filed, while the record also showed attachment of the bank account and full recovery of the arrears for the relevant year. The matter was remitted for fresh consideration on merits, with liberty to the petitioner to file a reply with supporting documents and with prior notice before the fresh order. The remand was made conditional: if the reply was not filed within the stipulated time, the impugned assessment order would stand confirmed.
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