Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Interest for delayed payment of VAT on sales of ENA/RS/HBS was upheld on the basis that Rule 24(3) mandates tax payment through e-challan with the return, and Section 25(4) statutorily fastens interest when tax due is not paid within the prescribed time. Since the dealer filed (revised) returns showing "zero" tax despite collecting VAT and did not deposit the tax by the due date, the filing was treated as no return in the eyes of law, attracting interest for belated remittance. The plea of uncertainty regarding the applicable regime was rejected because VAT was payable at least at the applicable rate under Section 5(1)(e), and the petition challenging the levy of interest was dismissed. - HC
Interest for delayed payment of VAT on sales of ENA/RS/HBS was upheld on the basis that Rule 24(3) mandates tax payment through e-challan with the return, and Section 25(4) statutorily fastens interest when tax due is not paid within the prescribed time. Since the dealer filed (revised) returns showing "zero" tax despite collecting VAT and did not deposit the tax by the due date, the filing was treated as no return in the eyes of law, attracting interest for belated remittance. The plea of uncertainty regarding the applicable regime was rejected because VAT was payable at least at the applicable rate under Section 5(1)(e), and the petition challenging the levy of interest was dismissed. - HC
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