Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Interest and penalty liability - Petitioner discharged GST liability before issuance of SCN - Petitioner sought permission to approach the appellate authority by way of statutory appeal. - While the respondent highlights the failure of the petitioner to remit tax on outward supplies, the court considers the circumstances surrounding the case. Given that the tax liability was settled in 2019 and 100% penalty was imposed, the court deems it just and appropriate to permit the petitioner to file a statutory appeal. However, since the time limit for filing the appeal has expired, the petitioner is required to remit a specified amount as a condition for filing the appeal.
Interest and penalty liability - Petitioner discharged GST liability before issuance of SCN - Petitioner sought permission to approach the appellate authority by way of statutory appeal. - While the respondent highlights the failure of the petitioner to remit tax on outward supplies, the court considers the circumstances surrounding the case. Given that the tax liability was settled in 2019 and 100% penalty was imposed, the court deems it just and appropriate to permit the petitioner to file a statutory appeal. However, since the time limit for filing the appeal has expired, the petitioner is required to remit a specified amount as a condition for filing the appeal.
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