Recovery of short paid duty alongwith interest and penalty - The ...

Case Laws GST

May 4, 2024

Recovery of short paid duty alongwith interest and penalty - The petitioner contested the amounts confirmed as due, penalties imposed, and procedural aspects of the case. However, the High Court dismissed the challenge, emphasizing the availability of alternate remedies under the GST Act, 2017.

View Source

← Previous Next →

Recovery of short paid duty alongwith interest and penalty - The ...

Case Laws GST

May 4, 2024

You may also like:

Adjustment of excess paid duty with the short paid duty - the duty excess paid by the appellant is more than the duty short paid by the appellant. Therefore, appellant...

Refund claim of the amount reversed under protest - if there is a short payment of duty, the only option for the Revenue is to follow the procedure prescribed under...

Whether excess paid duty can be adjusted against the short paid duty, essentially when the assessment is provisional - Held Yes - since after adjusting the duty...

Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with...

Recovery of erroneous Refund of interest on delayed payment of differential duty - price variation clause - Rejection on the ground that since the appellant was liable...

Refund alongwith interest - Recovery of interest from the erring officers - the interest of 6% would be payable up to the date when the amount was credited in the...

Interest on differential duty- captive consumption - revenue neutrality - revised CAS-4 prepared by the cost accountant - the liability to pay interest on duties...

Amendment of section 28 of Customs Act, 1962 - Recovery of duties not levied or short-levied or erroneously refunded - to provide for recovery of duty in situations...

Short Payment of Duty - Whether short-payment of duty for the month of March, 2008 would amount to “default in payment of duty - The assessee was bound to pay equivalent...

Levy of penalty under Section 11AC - Once the appellant have obtained the NOC and unit was debonded, they intentionally avoided the payment of short duty. It is only on...

Claim of interest on refund of "penalty amount and interest paid thereon" - Petitioner had paid interest on outstanding amount of penalty. On deletion of penalty,...

Interest liability - Provisional assessment - interest is not payable if assessee pays the duty before finalisation - AT

Interest in terms of Section 244A - When an order of refund is issued, the same should include interest payable on the amount, which is refunded. If the refund does not...

Provisional assessment - whether adjustment of excess paid duty against short paid duty is permitted? - adjustment of excess paid duty against short paid duty is...

Self adjustment of excess duty paid with short duty paid - Price variation clause - the appellant has gone ahead and adjusted the excess duty paid with the short paid...

Quick Updates: