HC censured departmental actions in GST proceedings, emphasizing ...

Tax Authorities Must Prioritize Business Sustainability and Compliance Over Punitive Actions Under GST Regulations

April 9, 2025

Case Laws GST HC

HC censured departmental actions in GST proceedings, emphasizing that the legislative intent behind the GST regime is not to disrupt businesses or compromise livelihoods. The court critically evaluated the punitive approach, highlighting that tax compliance should foster business growth and national economic development. The interim order mandates that all departmental actions must strictly adhere to GST Act provisions, with a focus on constructive engagement rather than punitive measures. The court's ruling underscores the need for a balanced regulatory approach that supports entrepreneurial sustainability and economic progress.

View Source

← Previous Next →

HC censured departmental actions in GST proceedings, emphasizing ...

Tax Authorities Must Prioritize Business Sustainability and Compliance Over Punitive Actions Under GST Regulations

April 9, 2025

Case Laws GST HC

You may also like:

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...

The West Bengal Directorate of Commercial Taxes has issued clarifications on GST applicability for several services. Key determinations include: no GST on penal charges...

The High Court held that GST Authorities cannot launch prosecution invoking penal provisions under the Indian Penal Code without invoking penal provisions of the GST...

The Income Tax Appellate Tribunal (ITAT) held that every non-compliance with a notice u/s 142(1) gives a separate cause of action for levying penalty u/s 271(1)(b)....

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...

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

Exemption from GST - pure services or supply of goods to the Notified Area Authority, Vapi - Notified Area Authority, Vapi is a “local authority” or “governmental...

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...

Goods and Services Tax Notification issued in Central GST, Integrated GST, UT GST, Compensation Cess etc.

Section 44B is a special provision for computing profits and gains of shipping business for non-residents at 7.5% of specified amounts like freight receipts. The issue...

HC determined that detention of goods and penalties imposed for missing e-tax invoice were unjustified. While physical tax invoice, e-way bill, and bilty accompanied the...

HC set aside GST registration cancellation and appellate authority's order, granting petitioner one final opportunity to remedy default. Following precedent in Subhankar...

Disallowance of credit of TDS under intimation u/s 143(1 ) - no reasons are assigned for a disallowance - It is only reasons that infuse life into the action of any...

The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

Quick Updates: