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...
The High Court addressed an issue u/s 73 (9) of the WBGST & CGST Act, 2017 regarding an error in reporting Input Tax Credit on Import of Goods. The court found a bonafide error by the petitioners and noted the consultant's departure without informing them. The court set aside the order issued on 29th August 2023 and remanded the matter to the proper officer for reconsideration. The petition was disposed of by way of remand, providing the petitioners with an opportunity to explain the situation to the proper officer.
The High Court addressed an issue u/s 73 (9) of the WBGST & CGST Act, 2017 regarding an error in reporting Input Tax Credit on Import of Goods. The court found a bonafide error by the petitioners and noted the consultant's departure without informing them. The court set aside the order issued on 29th August 2023 and remanded the matter to the proper officer for reconsideration. The petition was disposed of by way of remand, providing the petitioners with an opportunity to explain the situation to the proper officer.
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