Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
The HC allowed the petition and quashed the impugned notice, impugned order and subsequent communication, holding that the petitioner's shortfall in tax for March-April 2020 had been discharged in the GSTR-3B filed and verified by the revenue authority. The court set aside the impugned proceedings and remanded the matter to the concerned authority for fresh consideration under the CGST/SGST regime, particularly with regard to liability assessment and consequences under Section 73, taking into account the factual matrix reflected in the record and the Assistant Commissioner's instructions. Relief was granted by way of remand for reassessment without directing substantive relief on interest or penalty.
The HC allowed the petition and quashed the impugned notice, impugned order and subsequent communication, holding that the petitioner's shortfall in tax for March-April 2020 had been discharged in the GSTR-3B filed and verified by the revenue authority. The court set aside the impugned proceedings and remanded the matter to the concerned authority for fresh consideration under the CGST/SGST regime, particularly with regard to liability assessment and consequences under Section 73, taking into account the factual matrix reflected in the record and the Assistant Commissioner's instructions. Relief was granted by way of remand for reassessment without directing substantive relief on interest or penalty.
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