Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business prof...
The High Court set aside the impugned order which upheld the demand and penalty solely on the ground of delayed filing of GSTR-3B returns for FY 2017-18 to 2020-21 under Section 39 of the GST Act. Without adjudicating on the merits, the matter was remanded to the Superintendent, CGST & Central Excise Range-I, Division Ratlam for fresh adjudication in light of changed circumstances. The petition was disposed of by remand, directing reconsideration of the case afresh.
The High Court set aside the impugned order which upheld the demand and penalty solely on the ground of delayed filing of GSTR-3B returns for FY 2017-18 to 2020-21 under Section 39 of the GST Act. Without adjudicating on the merits, the matter was remanded to the Superintendent, CGST & Central Excise Range-I, Division Ratlam for fresh adjudication in light of changed circumstances. The petition was disposed of by remand, directing reconsideration of the case afresh.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
