Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
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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