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Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
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Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
HC partially allowed the petition challenging GST late fee and penalty impositions. Court upheld late fee under Section 47(2) of GST Act for delayed annual return filing, which mandates Rs.100 per day subject to maximum 0.25% of state turnover. However, HC struck down additional general penalty of Rs.50,000 each under Section 125 for CGST and SGST, ruling that when specific penalty provision exists as late fee under Section 47, imposing general penalty is improper. Court confirmed respondent authority's jurisdiction to initiate proceedings for non-filing but emphasized that penalty cannot be duplicated through both late fee and general penalty provisions.
HC partially allowed the petition challenging GST late fee and penalty impositions. Court upheld late fee under Section 47(2) of GST Act for delayed annual return filing, which mandates Rs.100 per day subject to maximum 0.25% of state turnover. However, HC struck down additional general penalty of Rs.50,000 each under Section 125 for CGST and SGST, ruling that when specific penalty provision exists as late fee under Section 47, imposing general penalty is improper. Court confirmed respondent authority's jurisdiction to initiate proceedings for non-filing but emphasized that penalty cannot be duplicated through both late fee and general penalty provisions.
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