Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Rejection of a rectification application under the GST enactment was affirmed as not satisfactory to rectify the order; the HC granted liberty to the petitioner to approach the Appellate Authority provided the petitioner deposits 50% of the disputed tax in cash from its electronic cash register within thirty days, and on such compliance the Appellate Authority must decide the appeal on merits without reference to limitation. Upon compliance the petitioners bank attachment shall be vacated and all recovery proceedings kept in abeyance. The petition is disposed of subject to these conditions.
Rejection of a rectification application under the GST enactment was affirmed as not satisfactory to rectify the order; the HC granted liberty to the petitioner to approach the Appellate Authority provided the petitioner deposits 50% of the disputed tax in cash from its electronic cash register within thirty days, and on such compliance the Appellate Authority must decide the appeal on merits without reference to limitation. Upon compliance the petitioners bank attachment shall be vacated and all recovery proceedings kept in abeyance. The petition is disposed of subject to these conditions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
