Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
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Penalty under section 73 of the GST Act was found unjustified on the facts placed before the HC, and the petitioner was left free to make a proper representation on that issue. At the same time, once the tax liability was admitted, interest on belated payment remained payable under section 50(1). Because the order itself recorded an excess tax payment and there was doubt about the calculation, the interest had to be recomputed after adjusting the excess amount already paid. The matter was remitted for fresh determination of the correct interest payable, and only the balance, if any, could be demanded.
Penalty under section 73 of the GST Act was found unjustified on the facts placed before the HC, and the petitioner was left free to make a proper representation on that issue. At the same time, once the tax liability was admitted, interest on belated payment remained payable under section 50(1). Because the order itself recorded an excess tax payment and there was doubt about the calculation, the interest had to be recomputed after adjusting the excess amount already paid. The matter was remitted for fresh determination of the correct interest payable, and only the balance, if any, could be demanded.
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