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...
Where a concessional late fee has been levied for delayed filing of annual returns, a separate general penalty cannot be imposed in addition; the article explains that the court applied the principle against double penalisation to quash imposition of a Section 125 general penalty while upholding liability for the late fee under the late-fee regime. It further records that attachment of bank accounts may be conditionally lifted provided the confirmed outstanding late fee is paid within the period directed, affecting enforcement against non-filers of annual GSTR returns.
Where a concessional late fee has been levied for delayed filing of annual returns, a separate general penalty cannot be imposed in addition; the article explains that the court applied the principle against double penalisation to quash imposition of a Section 125 general penalty while upholding liability for the late fee under the late-fee regime. It further records that attachment of bank accounts may be conditionally lifted provided the confirmed outstanding late fee is paid within the period directed, affecting enforcement against non-filers of annual GSTR returns.
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