Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
General penalty under the GST law for failure to file annual return was held impermissible where late fee had already been levied for the same default, since Section 125 applies only where no penalty is leviable under Section 47; the general penalty was therefore quashed. The late fee computation under Section 47(2) was found erroneous because the authority first computed a consolidated late fee and then split it between CGST and SGST; instead, the correctly computed total late fee had to be apportioned equally, resulting in a reduced late fee payable. Upon payment of the modified late fee, the bank account was directed to be defrozen. - HC
General penalty under the GST law for failure to file annual return was held impermissible where late fee had already been levied for the same default, since Section 125 applies only where no penalty is leviable under Section 47; the general penalty was therefore quashed. The late fee computation under Section 47(2) was found erroneous because the authority first computed a consolidated late fee and then split it between CGST and SGST; instead, the correctly computed total late fee had to be apportioned equally, resulting in a reduced late fee payable. Upon payment of the modified late fee, the bank account was directed to be defrozen. - HC
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