Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
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Penalty under Section 125 of the GST Act could not be imposed separately under CGST and SGST beyond the statutory maximum for the same contravention. The High Court held that a penalty of Rs. 25,000 under CGST plus a further Rs. 25,000 under SGST was not justified where the provision prescribed a maximum penalty of Rs. 25,000. The original penalty order was therefore unsustainable, and the consequential appellate order also could not stand. Both orders were set aside, and the matter was remanded to the competent authority for fresh consideration in accordance with law.
Penalty under Section 125 of the GST Act could not be imposed separately under CGST and SGST beyond the statutory maximum for the same contravention. The High Court held that a penalty of Rs. 25,000 under CGST plus a further Rs. 25,000 under SGST was not justified where the provision prescribed a maximum penalty of Rs. 25,000. The original penalty order was therefore unsustainable, and the consequential appellate order also could not stand. Both orders were set aside, and the matter was remanded to the competent authority for fresh consideration in accordance with law.
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