Demand of GST alongwith interest and penalty - purported ...

Case Laws GST

May 3, 2022

Demand of GST alongwith interest and penalty - purported difference between the contents of two returns i.e., GSTR-1 and GSTR-3B - The contentions raised by the petitioner in the writ petition will be examined by the concerned officer by treating it as representation - HC

View Source

← Previous Next →

Demand of GST alongwith interest and penalty - purported ...

Case Laws GST

May 3, 2022

You may also like:

Demand of Service Tax - The present show cause notice is totally presumptive. Further, the difference in turnover in ST-3 return and income tax return could be on...

Relaxation in return filing procedure for first two months of GST implementation

Excess utilisation of cenvat credit - Whether the appellant is liable to pay interest and penalty on account of alleged excess utilisation of cenvat credit - The demand...

Deduction u/s 54(2) – The date of filing the return u/s.139 of the Act has wide scope - The return can be filed u/s.139(1) or u/s.139(4) of the Act - Both the returns...

Cancellation of GST registration of petitioner - failure to file Periodic/GST Return - The petitioner, a Goldsmith registered under the Uttarakhand Goods and Services...

GST council approves Simplified GST Return

Demand of GST - Discrepancy between the GSTR-3B returns and the auto populated GSTR-2A returns - The court observed that the tax demand solely pertained to the disparity...

CENVAT Credit - demand alongwith interest and penalty - The perusal of extract from the orders of adjudicating authorities shows clear acknowledgement that the appellant...

Demand of central excise duty along with interest and penalty - The Tribunal noted that the Central Excise Duty has been demanded by the appellant on the sole ground of...

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...

Interest liability - delay in furnishing GSTR-3B return - Liability imposed without any adjudication proceeding u/s 73 or 74 - despite disputing the liability towards...

Reversal of Credit availed but not utilized - penalty waived but demand of interest confirmed - HC

Validity of demand of GST - For assessment year 2017-2018 - Notice in Form ASMT-10 issued for discrepancies found in returns - proceedings initiated pursuant to notice...

The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s...

The High Court held that u/ss 28AA(1) and 28(10) of the Customs Act, there is no requirement for a demand for interest to be made in the original assessment order....

Quick Updates: