Legality of the the late fees - delay in filing the Bill of ...

Case Laws Customs

July 28, 2022

Legality of the the late fees - delay in filing the Bill of Entry - The satisfaction for sufficiency of cause is a subjective satisfaction which has to be exercised judiciously. The Assessing Officer has based on technicalities and without any judicious application of mind, levied the late payment charges which have been rightly set aside by the Appellate Authority and the Tribunal. By no stretch of imagination, it can be said that the Respondent-Company has not acted bona fide - HC

View Source

← Previous Next →

Legality of the the late fees - delay in filing the Bill of ...

Case Laws Customs

July 28, 2022

You may also like:

Levy of late fee charges - delay in filing the bill of entry - sufficient reason for delay in filing the bill of entry was shown or not - Since necessary amendments have...

Levy of late fee - late filing of Bill of Entry - after obtaining the order of cancellation of earlier Bill of Entry, the new Bill of Entry has been filed within three...

Levy of penalty - late filing to bill of entry - since the Customs Official did not clear the goods under exemption, the appellant had no option but to file bill of...

Waiver of late fees - Bill of Entry got purged before payment of duty through IGST - filing of fresh Bill of entry due to system error - The imposition of late fee...

Refund of amount paid as late filing charges - filing of bills of entry - There is no delay on the part of the appellant in filing the Bill of Entry; and if there is no...

Levy of late fee charges - provision for purging the Bill of Entry - In fact, the expression purging is neither found in the Act nor in the aforesaid Regulation....

The assessee delayed filing the TDS statement, leading to late fees u/s 234E. The Assessing Officer issued an order u/s 200A regarding the late filing. The assessee...

Benefit of Reduction of late fee in case of delayed filing of FORM GSTR-5A withdrawn.

Refund of late fees charges - bills of entry presented, but due to Indian Customs EDI system error it could not be uploaded - whether there was delay in filing bill of...

Levy of late fee charges - delay in filing the bills of entry - under Notification No. 26/2017 itself, it is stated that such late fee can be waived if sufficient...

Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing...

Amnesty scheme - Failure to file annual returns from financial year 2018-2019 till 01.04.2023, but filed before 31.08.2023. Justification for continuing notices for...

The Trade Notice issued by the Office of the Principal Commissioner of Customs, Chennai, addresses the impact of Cyclonic Storm "MICHAUNG" on the filing of Bills of...

Late fee u/s 234E - Late filing of TDS return - the provision of Section 234E of the Act is charging provision i.e. substantive provision which could not be applied...

The central issue revolves around the maintainability of a single appeal filed by the Revenue against multiple Bills of Entry. As per Rule 6(A) of the CESTAT Procedure...

Quick Updates: