Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
The High Court reviewed penalties imposed for lack of e-way bills, noting violations of natural justice and lack of proper consideration. Bank Guarantees expired without renewal, leading to penalties. Petitioner directed to pay Rs. 15 Lakhs to PM Cares Fund and Rs. 75,000 to State GST authority. Petitioner exempt from GST on machinery movement. Penalty reduced to Rs. 25,000. Petitioner to donate Rs. 15 Lakhs to PM Cares Fund. Respondent No. 3 to investigate staff responsibility for expired Guarantees. Writ petition concluded.
The High Court reviewed penalties imposed for lack of e-way bills, noting violations of natural justice and lack of proper consideration. Bank Guarantees expired without renewal, leading to penalties. Petitioner directed to pay Rs. 15 Lakhs to PM Cares Fund and Rs. 75,000 to State GST authority. Petitioner exempt from GST on machinery movement. Penalty reduced to Rs. 25,000. Petitioner to donate Rs. 15 Lakhs to PM Cares Fund. Respondent No. 3 to investigate staff responsibility for expired Guarantees. Writ petition concluded.
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