Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
The HC quashed the impugned order dated 10.02.2025 and remitted the matter to the respondent with directions to pass a fresh order levying a reduced penalty under section 47(2) after issuing due notice to the petitioner. The court observed the petitioner failed to furnish the annual return (GSTR-9) for FY 2020-21 beyond the statutory window under section 44(2) and Rule 80(1A), but treated the late-fee/demand under section 47(2) as venial, noting the petitioner's willingness to file the return. The petition is disposed of with the respondent directed to re-determine penalty quantum consistent with these observations.
The HC quashed the impugned order dated 10.02.2025 and remitted the matter to the respondent with directions to pass a fresh order levying a reduced penalty under section 47(2) after issuing due notice to the petitioner. The court observed the petitioner failed to furnish the annual return (GSTR-9) for FY 2020-21 beyond the statutory window under section 44(2) and Rule 80(1A), but treated the late-fee/demand under section 47(2) as venial, noting the petitioner's willingness to file the return. The petition is disposed of with the respondent directed to re-determine penalty quantum consistent with these observations.
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