Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
The HC ruled that the petitioner is entitled to the benefit of the Amnesty Scheme for waiver of late fees for filing GSTR-1 and GSTR-9 returns beyond Rs. 10,000/-. The Court found it improper to create differential treatment between taxpayers who filed returns before the amnesty notifications (No. 7/2023 and 25/2023) were issued and those who filed within the period prescribed by the notifications. Following precedents from HP HC in RT Pharma and Kerala HC in Anishia Chandrakanth, the Court held that the spirit of the notifications was to encourage return filing, and taxpayers should not be prejudiced merely because they filed returns prior to the notification date. Petition disposed of accordingly.
The HC ruled that the petitioner is entitled to the benefit of the Amnesty Scheme for waiver of late fees for filing GSTR-1 and GSTR-9 returns beyond Rs. 10,000/-. The Court found it improper to create differential treatment between taxpayers who filed returns before the amnesty notifications (No. 7/2023 and 25/2023) were issued and those who filed within the period prescribed by the notifications. Following precedents from HP HC in RT Pharma and Kerala HC in Anishia Chandrakanth, the Court held that the spirit of the notifications was to encourage return filing, and taxpayers should not be prejudiced merely because they filed returns prior to the notification date. Petition disposed of accordingly.
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