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...
Bona fide correction of GST return particulars and invoice classification errors cannot be denied merely because the taxpayer seeks to amend an earlier disclosure. The High Court treated the issue as covered by prior decisions and held that the sole basis of the show-cause notice, namely refusal to accept the corrected returns, was unsustainable. As that foundation failed, the notice and all consequential proceedings could not survive. The Court quashed the notice and directed acceptance of the corrected returns, with further action to proceed in accordance with law.
Bona fide correction of GST return particulars and invoice classification errors cannot be denied merely because the taxpayer seeks to amend an earlier disclosure. The High Court treated the issue as covered by prior decisions and held that the sole basis of the show-cause notice, namely refusal to accept the corrected returns, was unsustainable. As that foundation failed, the notice and all consequential proceedings could not survive. The Court quashed the notice and directed acceptance of the corrected returns, with further action to proceed in accordance with law.
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