Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The High Court addressed the issue of penalty levy and rejection of Amnesty Scheme benefit. The petitioner sought penalty waiver under the Scheme after paying tax and interest before the assessment order. The court held that the Amnesty Scheme allows for interest and penalty waiver, but no refund if already paid. The petitioner believed penalty payment was unnecessary due to prior tax and interest payment. The authorities misinterpreted the Scheme, leading to rejection. Relying on precedent and case facts, the court found the rejection erroneous. The petitioner was granted penalty waiver, and the impugned communication and attachment order were quashed. The petition was allowed.
The High Court addressed the issue of penalty levy and rejection of Amnesty Scheme benefit. The petitioner sought penalty waiver under the Scheme after paying tax and interest before the assessment order. The court held that the Amnesty Scheme allows for interest and penalty waiver, but no refund if already paid. The petitioner believed penalty payment was unnecessary due to prior tax and interest payment. The authorities misinterpreted the Scheme, leading to rejection. Relying on precedent and case facts, the court found the rejection erroneous. The petitioner was granted penalty waiver, and the impugned communication and attachment order were quashed. The petition was allowed.
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