The HC issued a writ of mandamus directing NOIDA to compensate ...

GST Penalties Reversed: Authority Must Compensate Hindu Undivided Family for Wrongful Tax Head Deposit

April 3, 2025

Case Laws GST HC

The HC issued a writ of mandamus directing NOIDA to compensate the petitioner, head of a Hindu Undivided Family, Rs. 19,22,778/- within 15 days for penalties imposed under the GST Act. NOIDA had acknowledged that the petitioner's GST payment was deposited under the wrong head due to their error, not the petitioner's fault. Following the Supreme Court's principle in Batliboi that compensation should not result in windfall for one party at another's expense, the court determined the petitioner should not suffer penalties for NOIDA's administrative mistake. NOIDA must notify the District Magistrate after payment and retains the right to recover the amount from its erring officers. Petition disposed of.

View Source

← Previous Next →

The HC issued a writ of mandamus directing NOIDA to compensate ...

GST Penalties Reversed: Authority Must Compensate Hindu Undivided Family for Wrongful Tax Head Deposit

April 3, 2025

Case Laws GST HC

You may also like:

Revision u/s 263 - denial of deduction u/s 54 in the hands of Individual - Partition of HUF or not - reading of sub- section 171 of the Income Tax Act, 1961 makes it...

Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

Income Tax: Section 47(iii) of the Income Tax Act, which exempts transfers of capital assets under gift, will or irrevocable trust from capital gains tax, is proposed to...

Assessment in the hands of the non exisiting HUF - The words 'hitherto assessed as undivided' [u/s 171(1)] are very important while considering the section. If the...

Hindu Undivided Family (HUF) or its Karta cannot become partner/ Designated Partner (DP) in Limited Liability Partnership (LLP) - Circular

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc. - News

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc.

GST Council Decisions - GST on goods and services - Rates, Exemptions, Reverse Charge, Procedural aspects etc.

Assessment of capital gain for HUF - purchase of family property - whether the property belongs to Hindu Undivided Family even though the document was registered in the...

TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

Municipal property tax reimbursements by lessee/occupier are subject to GST as part of the taxable value of supply under Sec 15 of GST Act. AAR ruled that municipal...

Challenge to the State GST authorities demanding input tax credit availed by the petitioner along with interest and penalty for IGST paid on manpower supply services...

The High Court addressed the issue of parallel proceedings initiated by both State and Central GST Authorities against the petitioner for the same assessment years. For...

GST Authorities invoked penal provisions under Indian Penal Code against the petitioner without invoking penal provisions of GST Act, despite the alleged offences being...

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...

Quick Updates: