Home Highlights June 2013 Year 2013 This

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1. Late filing of Service Tax Returns (ST-3) - Thus it is a fit case to invoke the proviso to Rule 7C and waive the late fees relating to the Nil Returns filed during the...

2. Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing...

3. Late fee levied u/s.234E - As far as other returns filed by the assessee for the FY 2013-14 relevant to the AY 2014- 15, all returns were filed and processed before...

4. Benefit of Reduction of late fee in case of delayed filing of FORM GSTR-5A withdrawn.

5. Penalty u/s 272A(2)(e) - return in this case was filed on 12/07/2017 as late by 2537 days - the assessee has filled its return of income declaring the nil income and...

6. Levy of late fee u/s 234E for the delay in filing E-TDS return - the Appellate Tribunal referred to a judgment of the jurisdictional High Court which held that the levy...

7. Levy late filing fees u/s 234E - Delay in filing the TDS returns - The Tribunal held that the Assessing Officer's jurisdiction to levy fees under section 234E started...

8. Levy of Penalty and late fee for delayed payment of service tax and delayed filing of return - penalties u/s 76, 77 & 78 waived in view of section 73(3) - Since, there...

9. Late fee u/s 234E - Late filing of TDS return - the provision of Section 234E of the Act is charging provision i.e. substantive provision which could not be applied...

10. Refund of excess availed/utilised Input Tax Credit - violation of Rule 36(4) of the CGST Rules, 2017 - Documentary proof of availing ITC - Belated filing of return - For...

11. Late filing fee u/s. 234E - since the assessee has filed its TDS returns on 07/06/2016 whereas the due date is 15th May, 2016 which is after the date of insertion of...

12. Late filing fee u/s. 234E - intimation u/s 200A - Late filing of TDS returns / statement - when there are conflicting decisions, the view taken in favour of the assessee...

13. Penalty u/s.271AAB - Belated filing of regular return after search - Penalty cannot be levied u/s.271AAB of the Act, in respect of income disclosed in regular return of...

14. Levying penalty u/s 272A(2)(k) for late filing of TDS returns - the ‘Person Responsible’ had a bonafide reason for the delay in filing TDS returns - No penalty.

15. Jurisdiction to impose penalty for late filing of return - Levy of late fee payable under Rule 7C of the Service Tax Rules, 1994 - The petitioner has not made out a case...