Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
Where Rule 80(3) applies, Form GSTR-9C forms part of the annual return required under Section 44, so filing Form GSTR-9 without the reconciliation statement amounts to failure to furnish the return by the due date. On that basis, late fee under Section 47(2) is attracted for delayed filing of Form GSTR-9C, and the challenge to the levy failed. The HC did not follow Anishia Chandrakanth and upheld the assessment, while leaving the petitioner liberty to pursue an appeal on factual aspects.
Where Rule 80(3) applies, Form GSTR-9C forms part of the annual return required under Section 44, so filing Form GSTR-9 without the reconciliation statement amounts to failure to furnish the return by the due date. On that basis, late fee under Section 47(2) is attracted for delayed filing of Form GSTR-9C, and the challenge to the levy failed. The HC did not follow Anishia Chandrakanth and upheld the assessment, while leaving the petitioner liberty to pursue an appeal on factual aspects.
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