Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing GSTR-9C - The High court ruled that late fees are leviable up to the late filing of the GSTR-9 return and not the GSTR-9C reconciliation statement. - The court noted the introduction of an amnesty scheme by the Central Government, which waived late fees in excess of Rs. 10,000 for non-filers of returns for certain financial years. The petitioner had filed their annual return before the commencement of this scheme, and thus argued for the benefit of the notifications. The court agreed with this contention and found the notices for non-payment of late fees unjust and unsustainable.
Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing GSTR-9C - The High court ruled that late fees are leviable up to the late filing of the GSTR-9 return and not the GSTR-9C reconciliation statement. - The court noted the introduction of an amnesty scheme by the Central Government, which waived late fees in excess of Rs. 10,000 for non-filers of returns for certain financial years. The petitioner had filed their annual return before the commencement of this scheme, and thus argued for the benefit of the notifications. The court agreed with this contention and found the notices for non-payment of late fees unjust and unsustainable.
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