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    <title>GST Penalties Reversed: Authority Must Compensate Hindu Undivided Family for Wrongful Tax Head Deposit</title>
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    <description>The HC issued a writ of mandamus directing NOIDA to compensate the petitioner, head of a Hindu Undivided Family, Rs. 19,22,778/- within 15 days for penalties imposed under the GST Act. NOIDA had acknowledged that the petitioner&#039;s GST payment was deposited under the wrong head due to their error, not the petitioner&#039;s fault. Following the Supreme Court&#039;s principle in Batliboi that compensation should not result in windfall for one party at another&#039;s expense, the court determined the petitioner should not suffer penalties for NOIDA&#039;s administrative mistake. NOIDA must notify the District Magistrate after payment and retains the right to recover the amount from its erring officers. Petition disposed of.</description>
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    <pubDate>Thu, 03 Apr 2025 07:50:41 +0530</pubDate>
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      <title>GST Penalties Reversed: Authority Must Compensate Hindu Undivided Family for Wrongful Tax Head Deposit</title>
      <link>https://www.taxtmi.com/highlights?id=87086</link>
      <description>The HC issued a writ of mandamus directing NOIDA to compensate the petitioner, head of a Hindu Undivided Family, Rs. 19,22,778/- within 15 days for penalties imposed under the GST Act. NOIDA had acknowledged that the petitioner&#039;s GST payment was deposited under the wrong head due to their error, not the petitioner&#039;s fault. Following the Supreme Court&#039;s principle in Batliboi that compensation should not result in windfall for one party at another&#039;s expense, the court determined the petitioner should not suffer penalties for NOIDA&#039;s administrative mistake. NOIDA must notify the District Magistrate after payment and retains the right to recover the amount from its erring officers. Petition disposed of.</description>
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      <pubDate>Thu, 03 Apr 2025 07:50:41 +0530</pubDate>
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