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...
Amnesty scheme - Failure to file annual returns from financial year 2018-2019 till 01.04.2023, but filed before 31.08.2023. Justification for continuing notices for non-payment of late fees for belated GSTR-9C filed before 01.04.2023. Court held, relying on Anishia Chandrakanth v. Superintendent judgment, no justification for continuing notices for non-payment of late fees for belated GSTR-9C filed before 01.04.2023, when one-time amnesty commences. Ext.P3 set aside to extent seeking late fees for delay in filing GSTR-9C. However, petitioner not entitled to refund of late fees already paid over Rs. 10,000/-. Writ petition disposed of.
Amnesty scheme - Failure to file annual returns from financial year 2018-2019 till 01.04.2023, but filed before 31.08.2023. Justification for continuing notices for non-payment of late fees for belated GSTR-9C filed before 01.04.2023. Court held, relying on Anishia Chandrakanth v. Superintendent judgment, no justification for continuing notices for non-payment of late fees for belated GSTR-9C filed before 01.04.2023, when one-time amnesty commences. Ext.P3 set aside to extent seeking late fees for delay in filing GSTR-9C. However, petitioner not entitled to refund of late fees already paid over Rs. 10,000/-. Writ petition disposed of.
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