Levy of Interest and penalty - delayed payment of tax - the ...

Court Quashes Orders on Interest & Penalty for Tax Delay Due to Non-Compliance with Section 75(6) CGST Act.

January 3, 2023

Case Laws GST HC

Levy of Interest and penalty - delayed payment of tax - the impugned orders, apart from suffering from the vice of non-application of mind to the reply of the party, also run in violation of mandatory requirement of Section 75(6) of the CGST Act - Hence, the impugned orders cannot be sustained and are hereby quashed and set aside. - HC

View Source

← Previous Next →

Levy of Interest and penalty - delayed payment of tax - the ...

Court Quashes Orders on Interest & Penalty for Tax Delay Due to Non-Compliance with Section 75(6) CGST Act.

January 3, 2023

Case Laws GST HC

You may also like:

The HC quashed the GST registration cancellation order, finding it procedurally deficient as a non-speaking order that failed to conform with FORM GST REG-19...

The Rajasthan High Court considered a case involving the detention of goods due to an expired e-way bill, raising concerns about tax evasion. Citing a judgment from the...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

The High Court considered the legality of a penalty imposed u/s 31(3) of the Bihar Finance Act, 1981, due to the want of Form 28B. The issue was whether the defendants...

The appellants challenged the order of the Commissioner (Appeals) denying eligible interest on the refunded amount. The court held that interest accrued on the deposited...

Interest on Delayed Refund of Input Tax Credit - Proviso to Section 56 specified increased interest rates for refunds arising from orders of adjudicating or appellate...

HC allowed petition challenging service tax penalties under CGST Act. Penalties pertained to period before CGST implementation when services were exempt under Finance...

Petition challenging SCN demanding IGST paid on manpower supply services received by petitioner. Court held State GST Authorities had already initiated proceedings...

The Supreme Court set aside the High Court's judgment and order appointing an arbitrator u/s 11(6) of the Arbitration and Conciliation Act, 1996. It held that the...

Sub-section (5) and sub-section (6) inserted in section 16 of CGST Act retrospectively extend the time limit to avail input tax credit in certain specified cases...

Condonation of delay in filing an application for special leave to appeal before the High Court. The applicant, an Assistant Commissioner of Income Tax, sought...

The High Court quashed the show cause notices and orders issued by the revenue authorities due to inordinate delay ranging from 9 to 20 years in adjudicating the...

The High Court quashed the impugned letter directing payment of pre-deposit through Electronic Cash Ledger, holding that utilizing the Electronic Credit Ledger for...

Application u/s 11(6) of Arbitration and Conciliation Act, 1996 maintainable only with court's liberty upon withdrawal of previous application. Principles of Order 23...

Offence u/s 276(C)(2) and 277 - Allegation of willful tax evasion and non-payment of admitted tax - compounding application. The petitioner submitted income tax return...

Quick Updates: