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...
Petitioner made mistake in not showing correct refund amount in GSTR-3B for July and August 2017. Delay not attributable to petitioner as respondents admitted technical glitch in portal processing refund which vanished after HC directions. Assessee cannot be deprived of justifiable money. Respondents to pay interest at 6% p.a. from July 1, 2018 till September 18, 2023 on Rs. 7,15,962/- and till October 16, 2023 on Rs. 6,04,118/-. Petition disposed.
Petitioner made mistake in not showing correct refund amount in GSTR-3B for July and August 2017. Delay not attributable to petitioner as respondents admitted technical glitch in portal processing refund which vanished after HC directions. Assessee cannot be deprived of justifiable money. Respondents to pay interest at 6% p.a. from July 1, 2018 till September 18, 2023 on Rs. 7,15,962/- and till October 16, 2023 on Rs. 6,04,118/-. Petition disposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
