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...
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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