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...
Challenge concerning detention and release under the UPGST regime, service of statutory notices via an online portal, and remittance for fresh appellate decision. The respondents assert notices and hearing dates were uploaded to the portal, constituting communication; consequence: the appellate process requires remittance for a fresh decision. Presence of parties counsel is treated as imputed knowledge of the interim order; consequence: benefits of the order apply only if the petitioner complies strictly with stipulated timelines and conditions. Writ petition disposed accordingly.
Challenge concerning detention and release under the UPGST regime, service of statutory notices via an online portal, and remittance for fresh appellate decision. The respondents assert notices and hearing dates were uploaded to the portal, constituting communication; consequence: the appellate process requires remittance for a fresh decision. Presence of parties counsel is treated as imputed knowledge of the interim order; consequence: benefits of the order apply only if the petitioner complies strictly with stipulated timelines and conditions. Writ petition disposed accordingly.
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