Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Liability on the head of IGST and interest with a penalty - The major contention arises from the treatment of sundry creditors' liability. The petitioner asserts that the liability was wrongly assessed without considering the tax component and argues for the deduction of the Input Tax Credit (ITC) tax element from the total sundry credit amount. - The learned Additional Government Pleader suggests that the petitioner has the option to file an application u/s161 of the GST Act within 90 days to rectify any errors in the assessment order. - The High court disposed of the writ petition with the liberty granted to the petitioner to file an application u/s 161 of the GST Act, along with necessary documents.
Liability on the head of IGST and interest with a penalty - The major contention arises from the treatment of sundry creditors' liability. The petitioner asserts that the liability was wrongly assessed without considering the tax component and argues for the deduction of the Input Tax Credit (ITC) tax element from the total sundry credit amount. - The learned Additional Government Pleader suggests that the petitioner has the option to file an application u/s161 of the GST Act within 90 days to rectify any errors in the assessment order. - The High court disposed of the writ petition with the liberty granted to the petitioner to file an application u/s 161 of the GST Act, along with necessary documents.
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