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 ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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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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