Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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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