Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
The court set aside the impugned order passed by the respondent u/s 73 of the Tamil Nadu General Sales Tax Act, 2017, imposing a liability of Rs. 10.72 lakhs towards tax, interest, and penalty on the petitioner due to a discrepancy between Forms GSTR 3B and GSTR 1. The petitioner claimed a violation of natural justice as they were unaware of the proceedings initiated by the respondent, with communication sent only through the portal. The court found sufficient materials to substantiate the petitioner's defense that there was no mismatch between the outward supplies turnover declared in GSTR-1 and GSTR-3B. Consistent with a previous case, the matter was remanded to the respondent for fresh consideration, subject to the petitioner paying 10% of the total demand within four weeks. The petition was allowed by way of remand.
The court set aside the impugned order passed by the respondent u/s 73 of the Tamil Nadu General Sales Tax Act, 2017, imposing a liability of Rs. 10.72 lakhs towards tax, interest, and penalty on the petitioner due to a discrepancy between Forms GSTR 3B and GSTR 1. The petitioner claimed a violation of natural justice as they were unaware of the proceedings initiated by the respondent, with communication sent only through the portal. The court found sufficient materials to substantiate the petitioner's defense that there was no mismatch between the outward supplies turnover declared in GSTR-1 and GSTR-3B. Consistent with a previous case, the matter was remanded to the respondent for fresh consideration, subject to the petitioner paying 10% of the total demand within four weeks. The petition was allowed by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
