HC considered levy of tax, interest, and penalty on CMWSSB for ...

HC: Levy of tax, interest, and penalty on CMWSSB for supplying purified water. Order remanded for reconsideration.

Case Laws GST

June 14, 2024

HC considered levy of tax, interest, and penalty on CMWSSB for supplying purified water. HC found issues with adjudication: 1) Misinterpretation of purified water supply, not exempt; 2) Lack of details on supply values through different means. HC remanded the matter for reconsideration, requiring petitioner to remit Rs. 3 crores within six weeks. Petition disposed off by way of remand. Key legal terms: adjudication, exemption, composite supply, CGST, SGST, remand.

View Source

← Previous Next →

HC considered levy of tax, interest, and penalty on CMWSSB for ...

HC: Levy of tax, interest, and penalty on CMWSSB for supplying purified water. Order remanded for reconsideration.

Case Laws GST

June 14, 2024

You may also like:

Levy of GST - pure services or not - supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metropolitan Water...

Penalty levied u/s 274 read with Section 270A - assessee computed tax on disallowed depreciation amount at maximum marginal rate and levied 200% penalty on payable tax -...

Assessment u/s 115JA - MAT - Levy of interest u/s 234B and 234C on retrospective levy of tax - Interest cannot be levied with retrospective effect - HC

Levy of penalty - Bonafide opinion of the assessee - On strict interpretation of Section 45 and Section 47 of the Act, 1969, the only conclusion would be that the...

Levy of Interest and penalty - reversal of transitional credit - no records to show utilization of such credit - invocation of Section 74 of the TNGST Act, 2017,...

The court interpreted provisions of the Maharashtra Municipal Corporation Act, 1949 and the Maharashtra Municipal Corporation (Local Body Tax) Rules, clarifying the...

Exemption from GST - supply of purified water to public in empty unsealed cans - supply of purified water whether in sealed container or unsealed container not entitled...

Validity of assessment order - levy of interest on belated payments of taxes - Needless to say, if the admitted tax has been paid in time, the question of levying...

Interest paid on late payment of TDS - allowable deduction u/s 37(1) or not? - Interest on delayed payment of TDS cannot be allowed as deduction. - The interest...

Levy of duty on inter-State sale of electricity - competence of the State legislature - The IGST Act which aims to levy tax on supply of goods which is in course of...

Violation of principles of natural justice - petitioner unable to contest tax demand as consultant failed to inform about proceedings - examining impugned order, tax...

Waiver of penalty - under Amnesty Scheme - Person who pays part tax and interest would be entitled, while calculating the tax dues, under clause 3 of the Amnesty Scheme...

Valuation of Rental Income - GST - Deduction of property taxes and other statutory levies - treatment of notional interest on the security deposit - All taxes levied...

AAR analyzed the issue of GST levy on sewerage water treated by GVSCCL and supplied to industries. Water falls under Chapter heading 2201 of GST Tariff. Two schedule...

Levy of penalty levied u/s 122 - delay in depositing the tax so collected beyond a period of three months - In the facts of case, the maximum penalty imposable was Rs....

Quick Updates: