Promissory note presumption of consideration survives blank-signature and income-tax non-disclosure objections when admissions and attesting evidence ...
Charitable registration cancellation: limitation and jurisdiction upheld, but withdrawal quashed under discontinued provisions for skill-development e...
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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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