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...
The petitioners failed to reflect the remittance of Goods and Services Tax (GST) in their GSTR returns due to technical reasons, and there was a lack of clear proof of payment of consideration and tax towards the inward supply. The court granted liberty to the petitioners to claim the benefit of the relevant circulars, namely, Circular No. 183/15/2022-GST dated 27.12.2022 and Circular No. 193/05/2023-GST dated 17.07.2023, within one month before the appropriate authority. The authority shall examine the claim of the individual dealer and process the claim accordingly, following the reasoning, observations, and conclusions recorded in the cited judgment and connected matters.
The petitioners failed to reflect the remittance of Goods and Services Tax (GST) in their GSTR returns due to technical reasons, and there was a lack of clear proof of payment of consideration and tax towards the inward supply. The court granted liberty to the petitioners to claim the benefit of the relevant circulars, namely, Circular No. 183/15/2022-GST dated 27.12.2022 and Circular No. 193/05/2023-GST dated 17.07.2023, within one month before the appropriate authority. The authority shall examine the claim of the individual dealer and process the claim accordingly, following the reasoning, observations, and conclusions recorded in the cited judgment and connected matters.
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