Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
The HC issued a writ of mandamus directing NOIDA to compensate the petitioner, head of a Hindu Undivided Family, Rs. 19,22,778/- within 15 days for penalties imposed under the GST Act. NOIDA had acknowledged that the petitioner's GST payment was deposited under the wrong head due to their error, not the petitioner's fault. Following the Supreme Court's principle in Batliboi that compensation should not result in windfall for one party at another's expense, the court determined the petitioner should not suffer penalties for NOIDA's administrative mistake. NOIDA must notify the District Magistrate after payment and retains the right to recover the amount from its erring officers. Petition disposed of.
The HC issued a writ of mandamus directing NOIDA to compensate the petitioner, head of a Hindu Undivided Family, Rs. 19,22,778/- within 15 days for penalties imposed under the GST Act. NOIDA had acknowledged that the petitioner's GST payment was deposited under the wrong head due to their error, not the petitioner's fault. Following the Supreme Court's principle in Batliboi that compensation should not result in windfall for one party at another's expense, the court determined the petitioner should not suffer penalties for NOIDA's administrative mistake. NOIDA must notify the District Magistrate after payment and retains the right to recover the amount from its erring officers. Petition disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
