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...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Existence of an efficacious statutory appeal under the CGST Act justified refusal of writ jurisdiction against GST adjudication orders passed by municipal bodies. The Court found that the challenge was not a case of lack of jurisdiction, because the alleged GST immunity depended on examination of the underlying transactions and the adjudicating authority had already undertaken that factual exercise. As no exceptional circumstance, including a vires challenge, was shown, the petitioners were relegated to the appellate remedy. Appeals filed within the time granted and with statutory compliances were to be heard on merits without objection on limitation, and all substantive contentions were left open.
Existence of an efficacious statutory appeal under the CGST Act justified refusal of writ jurisdiction against GST adjudication orders passed by municipal bodies. The Court found that the challenge was not a case of lack of jurisdiction, because the alleged GST immunity depended on examination of the underlying transactions and the adjudicating authority had already undertaken that factual exercise. As no exceptional circumstance, including a vires challenge, was shown, the petitioners were relegated to the appellate remedy. Appeals filed within the time granted and with statutory compliances were to be heard on merits without objection on limitation, and all substantive contentions were left open.
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