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Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Levy of penalty u/s 129(5) of GST Act for discrepancy between PIN code of petitioner in Tax Invoices and E-Way Bill. Court held minor discrepancy in PIN code in GST Registration and Tax Invoices as minor violation of GST enactments. Difference in address in E-Way Bill and Tax Invoices due to Head Office and actual dispatch place. Petitioner earlier obtained VAT registration for dispatch place. Tax Invoices raised from same address. Imposition of penalty for technical breach or minor address variance in Tax Invoices and E-Way Bill unjustified u/s 129(5). GST enactments aim to avoid unjust tax burden on assessee regularly paying tax and complying with law. Impugned order quashed. Respondent directed to refund amount paid or allow credit adjustment towards future tax liability.
Levy of penalty u/s 129(5) of GST Act for discrepancy between PIN code of petitioner in Tax Invoices and E-Way Bill. Court held minor discrepancy in PIN code in GST Registration and Tax Invoices as minor violation of GST enactments. Difference in address in E-Way Bill and Tax Invoices due to Head Office and actual dispatch place. Petitioner earlier obtained VAT registration for dispatch place. Tax Invoices raised from same address. Imposition of penalty for technical breach or minor address variance in Tax Invoices and E-Way Bill unjustified u/s 129(5). GST enactments aim to avoid unjust tax burden on assessee regularly paying tax and complying with law. Impugned order quashed. Respondent directed to refund amount paid or allow credit adjustment towards future tax liability.
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TaxTMI 
TaxTMI 
