Income Tax Manual

Deleted……

Author admin_gstPosted on May 19, 2017

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Judicial review of interim tender clarification was premature until the authority considered bidder responses and made a reasoned bid decision.
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fide disputes.
GST portal-only notice after registration cancellation is invalid; fresh adjudication requires lawful service and hearing opportunity.
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through writ proceedings.
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debit.
Portal-only service of GST show cause notice cannot sustain ex parte adjudication without effective opportunity to respond.
Statutory appellate remedy for GST registration cancellation was restored, requiring merits review without limitation-based rejection.
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collection rules.
Plastic twine classification as an other article of plastics places polypropylene and polyethylene sutli under the applicable GST rate.
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as reservation services.