Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to compliance

Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to complianceCase-LawsGSTImposition of a general penalty where concurrent assessment orders exist was held arbitrary under the doctrine agains

Late fee and general penalty under GST: court dropped general penalty but confirmed substantial late fee subject to compliance
Case-Laws
GST
Imposition of a general penalty where concurrent assessment orders exist was held arbitrary under the doctrine against double punishment; consequence: the general penalty of Rs.50,000 was set aside. The liability for late fee was sustained on merits and the petitioner was directed to pay Rs.1,67,200 within 30 days; consequence: on compliance the impugned assessment order and recovery proceedings will be quashed and dropped immediately. Failure to comply permits recovery as if the petition were dismissed. Writ Petition disposed accordingly.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =