Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Levy of interest for delayed discharge of tax liability was imposed after the taxpayer failed to reply to a show cause notice in Form GST DRC-01, and the demand was confirmed under the assessment procedure in Section 73. Interest was levied under Section 50(1) on the basis of delayed payment, and the challenge to that levy lacked merit. The writ petition challenging the demand and interest was held not maintainable and dismissed, with the consequence that the confirmed tax demand and interest remain enforceable.
Levy of interest for delayed discharge of tax liability was imposed after the taxpayer failed to reply to a show cause notice in Form GST DRC-01, and the demand was confirmed under the assessment procedure in Section 73. Interest was levied under Section 50(1) on the basis of delayed payment, and the challenge to that levy lacked merit. The writ petition challenging the demand and interest was held not maintainable and dismissed, with the consequence that the confirmed tax demand and interest remain enforceable.
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