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    November 5, 2025 Case Laws GST
    Remand for de novo adjudication; recalculate interest only for belated tax payment under s.39 using GSTR-3B timelines
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    Penalty under Section 11AC(1)(c) and Section 122(2)(b) set aside for bona fide late reversal of input tax credit
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    FEMA

    FCRA registration - Delay of opening of an “FCRA bank account” wi...

    High Court Rejects Petitioner's Request for FCRA Penalty Refund After SBI Account Opening Delay Explained as Unsatisfactory.

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    FEMAMay 16, 2023Case LawsHC

    FCRA registration - Delay of opening of an “FCRA bank account” with the State Bank of India - there was a delay in the opening of the said FCRA bank account and the delay has not been convincingly explained by the Petitioner. Further, the penalty amount has been deposited with Respondent No. 1-MHA, therefore the prayer for refund is not tenable and is accordingly rejected. - HC

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