Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Imposition of penalty - non-filing of Annual Return containing ...

Central Excise

August 29, 2016

Imposition of penalty - non-filing of Annual Return containing details of inputs for the period 2004-05 - other than the non-filing of return, no other allegation has been made against the appellant. The returns stand filed thereafter. - No penalty - AT

View Source

 


 

You may also like:

  1. Disqualification of Director - Non filing of annual returns - Scope of the circular - Provisions of Schedule II and Schedule III of the Act of 2013 also came into effect...

  2. 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...

  3. Non-filing of ST-3 returns - Bonafide belief - business of maintenance/house keeping of NTPC guest house - the appellant assesse should have intimated the Department by...

  4. No penalty can be charged for non-filing / delayed filing of ST-3 return in case there is no service tax liability for Such period - But, levy of penalty confirmed for...

  5. Clarifications on filing of Annual Return (FORM GSTR-9)

  6. Extension of time in Filing of annual return by Limited Liability Partnerships (LLPs) - Circular

  7. Best judgement assessment - GSTR returns were not filed by the petitioner within the prescribed time limit - At any cost, the right to file the returns cannot be taken...

  8. Deduction u/s. 80IB(10) - non filling of return on time - the ITAT held that the return filed beyond the due date cannot claim deduction under section 80IB(10) as per...

  9. Power of CIT(A) for enhancement - declare TDS return as non-est - appeal relates to fee u/s. 234E - Act contains provision for declaring a return of income filed as...

  10. Penalty u/s. 271F - The filing of return beyond the due date is admittedly invalid return as there is no provision for filing the return belatedly once notice u/s.153A...

  11. Validity of revised return filed vis-a-vis claims made thereunder - revised return treated as non-est - the appellant filed his original return otherwise than u/s 139(1)...

  12. Annual information return – AIR is not filed within time prescribed - Imposition of penalty is in accordance with the provisions of section 271FA - HC

  13. Oppression of minority - The record also would disclose that the Annual Returns were filed by the Company from 2002-2014 and the said returns were also signed by the...

  14. Confiscation of the Inputs for non accounting – the confiscation of inputs for non-accounted and imposition of penalty is not sustainable. - AT

  15. Penalty u/s 271(1)(c) - revised returns were not valid returns u/s 139(5) and that, such returns were not voluntarily filed rather the same were filed only after...

 

Quick Updates:Latest Updates