Admissibility of inquiry statements and electronic printouts in customs adjudication requires witness examination and cross-examination before relianc...
Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
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For belated filing of GST annual returns made before the cut-off date under the amnesty notifications, the late fee under s.47 was held to be in the nature of a penal levy, and the notifications issued under s.128 required extension of the capped late fee benefit to all eligible filers; consequently, no late fee could be demanded beyond Rs.10,000 under each GST enactment. Since s.125 general penalty operates only where no specific penalty is otherwise provided, imposition of general penalty alongside the statutory late fee regime was impermissible; consequently, no s.125 penalty could be levied. Petition allowed. - HC
For belated filing of GST annual returns made before the cut-off date under the amnesty notifications, the late fee under s.47 was held to be in the nature of a penal levy, and the notifications issued under s.128 required extension of the capped late fee benefit to all eligible filers; consequently, no late fee could be demanded beyond Rs.10,000 under each GST enactment. Since s.125 general penalty operates only where no specific penalty is otherwise provided, imposition of general penalty alongside the statutory late fee regime was impermissible; consequently, no s.125 penalty could be levied. Petition allowed. - HC
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