Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
General penalty under the GST regime cannot be imposed where the statute already provides for late fee for delayed filing of annual returns, because the residual penalty provision applies only in the absence of a specific penalty under the enactment. The High Court followed its earlier decision in Ms. Kandan Hardware Mart and held that the impugned order was unsustainable only to the extent it levied general penalty under the TNGST Act, 2017. The late fee liability was upheld and left undisturbed, with payment directed within the time granted by the Court.
General penalty under the GST regime cannot be imposed where the statute already provides for late fee for delayed filing of annual returns, because the residual penalty provision applies only in the absence of a specific penalty under the enactment. The High Court followed its earlier decision in Ms. Kandan Hardware Mart and held that the impugned order was unsustainable only to the extent it levied general penalty under the TNGST Act, 2017. The late fee liability was upheld and left undisturbed, with payment directed within the time granted by the Court.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
