PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
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Delayed filing of the annual return in GSTR-9 attracted a specific late fee under the GST enactments, but the Court applied its earlier ruling to hold that general penalty under Section 125 could not be imposed for the same default. It further held that the late fee could not be demanded beyond the permissible limit recognised in that precedent, and the demand in excess of the limit under the CGST and SGST enactments was unsustainable. The impugned order was therefore set aside to that extent, while the petitioner was directed to pay the admitted tax liability within the time granted.
Delayed filing of the annual return in GSTR-9 attracted a specific late fee under the GST enactments, but the Court applied its earlier ruling to hold that general penalty under Section 125 could not be imposed for the same default. It further held that the late fee could not be demanded beyond the permissible limit recognised in that precedent, and the demand in excess of the limit under the CGST and SGST enactments was unsustainable. The impugned order was therefore set aside to that extent, while the petitioner was directed to pay the admitted tax liability within the time granted.
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