Compounding of offences - default in relation to filing of ...

Repeated Failure to File Annual Returns Deemed Non-Compoundable u/ss 451 and 441(6) of Companies Act 2013.

March 26, 2018

Case Laws Companies Law Tri

Compounding of offences - default in relation to filing of Annual Returns - the default is in relation to more than a year and as the same offence had been committed for the second or subsequent occasions within a period of three years - it is non-compoundable by virtue of operation of section 451 read with section 441(6) of the Companies Act, 2013 - Tri

View Source

← Previous Next →

Compounding of offences - default in relation to filing of ...

Repeated Failure to File Annual Returns Deemed Non-Compoundable u/ss 451 and 441(6) of Companies Act 2013.

March 26, 2018

Case Laws Companies Law Tri

You may also like:

HC held that adjudicating authority must consider GSTR-9 annual returns when evaluating Input Tax Credit (ITC) claims, rather than solely relying on discrepancies...

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...

Extension of date for filing the return in FORM GSTR-6 - Notification

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

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

Offence punishable u/s 276CC - failure to file the return of income (ITR) - in the instant case on hand, there is no evasion of tax. It is not the case that no return...

Section 80P deduction claim filed in a return submitted in response to notice u/s 142(1) is valid. The Income Tax Act does not mandate that the return must be filed u/ss...

Processing of invalid return u/s 143(1) - Denial of exemption u/s 10(23C)(iiiad) - non-filing of ITR-V within 120 days made the assessee’s return as ‘invalid’ being...

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...

Proviso to sub-rule (4) of Rule 22 of CGST Rules 2017 allows revocation of GST registration cancellation u/s 29(2)(c) of CGST Act 2017 if pending returns are filed and...

Non-filer assessee had taxable income but failed to file return u/s 139(1), later filed return in response to notice u/s 148 without considering section 50C provisions,...

Assessment completed u/s 144 - defective return - Return filed in response to the notice issued u/s 153A it has been stated that the return filed u/s 139(1) of the Act...

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)...

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...

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...

Quick Updates: