Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
HC considered levy of tax, interest, and penalty on CMWSSB for supplying purified water. HC found issues with adjudication: 1) Misinterpretation of purified water supply, not exempt; 2) Lack of details on supply values through different means. HC remanded the matter for reconsideration, requiring petitioner to remit Rs. 3 crores within six weeks. Petition disposed off by way of remand. Key legal terms: adjudication, exemption, composite supply, CGST, SGST, remand.
HC considered levy of tax, interest, and penalty on CMWSSB for supplying purified water. HC found issues with adjudication: 1) Misinterpretation of purified water supply, not exempt; 2) Lack of details on supply values through different means. HC remanded the matter for reconsideration, requiring petitioner to remit Rs. 3 crores within six weeks. Petition disposed off by way of remand. Key legal terms: adjudication, exemption, composite supply, CGST, SGST, remand.
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