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...
Validity of show cause notice challenging GST levy on educational activities was contested; the adjudicatory order issued during pendency of an interim order was set aside, and the matter remitted to the stage of reply to the show cause notice, permitting the petitioner to file a reply. The adjudicating authority is directed to consider the legal position advanced by the petitioner when proceeding further. All substantive contentions on merits have been left open for fresh consideration upon re-adjudication.
Validity of show cause notice challenging GST levy on educational activities was contested; the adjudicatory order issued during pendency of an interim order was set aside, and the matter remitted to the stage of reply to the show cause notice, permitting the petitioner to file a reply. The adjudicating authority is directed to consider the legal position advanced by the petitioner when proceeding further. All substantive contentions on merits have been left open for fresh consideration upon re-adjudication.
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