Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Foreign portfolio investment liberalisation extends listed equity access to all individual persons resident outside India, subject to limit monitoring...
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The petitioner failed to amend the invoice and e-way bill to reflect the actual goods loaded on the vehicle, resulting in discrepancies in GST documentation. The High Court upheld the levy of penalty u/s 129(3) of the TNGST Act, 2017, amounting to 200% of the tax payable, due to the irregularity committed by the petitioner. The petitioner was unable to substantiate their case with records before the respondents. The Writ Petition was dismissed, but the petitioner was granted liberty to file a Statutory Appeal before the Appellate Authority u/s 107 of the TNGST Act, 2017.
The petitioner failed to amend the invoice and e-way bill to reflect the actual goods loaded on the vehicle, resulting in discrepancies in GST documentation. The High Court upheld the levy of penalty u/s 129(3) of the TNGST Act, 2017, amounting to 200% of the tax payable, due to the irregularity committed by the petitioner. The petitioner was unable to substantiate their case with records before the respondents. The Writ Petition was dismissed, but the petitioner was granted liberty to file a Statutory Appeal before the Appellate Authority u/s 107 of the TNGST Act, 2017.
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