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Delhi HC Order In the Case o M/S Fone Zone NXT vs. Commissioner of DGST

Delhi HC: Taxpayer Can’t Shift Burden to CA to Escape GST Penalty for SCN Lapse

The Delhi High Court has thrown out several petitions from taxpayers who were contesting certain decisions related to the Goods and Services Tax (GST). These decisions were made without the taxpayers being present, and some of their bank accounts had been temporarily frozen. The court emphasised that taxpayers cannot escape the effects of these decisions […]

Calcutta HC's Order In the Case of Lakshmi Narayan Shah vs. State of West Bengal

Calcutta HC: GSTAT Can’t Enhance GST Penalty Without Giving Hearing Opportunity U/S 107(11)

The Calcutta High Court has partly refused an appellate order given under the West Bengal GST regime. The HC figured that the appellate authority unlawfully raised the assessee’s tax penalty without furnishing the requisite option for a hearing, thereby violating Section 107(11) of the CGST and WBGST Act of 2017. The bench of Justice Om […]

Bangalore-ROC-Adjudication-Order-for-Exotel-Techcom-Private-Limited

MCA Imposes ₹2.5 Lakh Penalty on Company & Director for Not Appointing Internal Auditor

The Ministry of Corporate Affairs (MCA) has fined a private limited company and its director ₹2.5 lakh because they failed to appoint an Internal Auditor, which is a requirement for businesses to ensure proper financial management. In accordance with Section 138 of the Companies Act, 2013, and as stipulated in Rule 13(1)(c) of the Companies […]

Penalty Charged by MCA Department for Two-Day Delay in Filing MGT 15

MCA Coimbatore Imposes Penalty for Two-Day Delay in E-Filing Form MGT-15

The Registrar of Companies (ROC) in Coimbatore has imposed a tax penalty of INR 1,02,000 on Ambika Cotton Mills Limited. Additionally, an aggregate liability of INR 78,000 has been levied on three of its Key Managerial Personnel (KMPs), with each person paying a penalty of INR 26,000. This action was taken under Section 454 of […]

Delhi HC's Order in the Case of Dr Manoj Khanna Vs. Income Tax Office

Delhi HC: Delay in TDS Deposit Does Not Destroy Illegal Penalty Under Section 276B

The Delhi High Court ruled that a delayed deposit of tax deducted at source (TDS) does not relieve a taxpayer or company officials from criminal liability u/s 276B of the Income Tax Act, 1961. Therefore, Justice Amit Mahajan dismissed the petition submitted via a company’s Managing Director, asking to quash a criminal complaint and summoning […]

Madhya Pradesh HC's Order in The Case of Amara Raja Batteries Limited vs. The State of Madhya Pradesh and Others

MP High Court Upholds Validity of 100% GST Penalty for Incorrect E-Way Bill Destination

The Madhya Pradesh High Court has ruled that if a GST E-way bill contains an incorrect destination city, it cannot simply be considered a minor typing error, especially if the goods have travelled significantly beyond the stated location. According to Section 129 of the Goods and Services Tax Act, imposing a penalty of 100% is […]

SC's Order in The Case of M/S Sriba Nirman Company vs. The Commissioner (Appeals)

Supreme Court Upholds AP HC Order Confirming 100% GST Penalty for Wilful Suppression

The Supreme Court has upheld the imposition of a 100% GST penalty for wilful suppression of facts arising from the non-filing of monthly GST returns. The Andhra Pradesh High Court previously affirmed the penalty under Section 74 of the CGST Act, finding that failure to file mandatory returns and pay GST constituted wilful suppression with […]

Allahabad HC's Order In the Case of M/s. Om Enterprises Vs Additional Commissioner

Allahabad HC: Tax Penalty U/S 129 Not Sustainable If GST E-Way Bill Was Generated Before Interception

The applicant is a trader transporting goods dated 21.12.2021, a tax invoice was issued, but because of a technical glitch, the e-way bill cannot be generated quickly. The e-way bill was generated at 10:59 AM on 21.12.2021. On the same the vehicle was intercepted by the GST Mobile Squad at 11:29 AM. The e-way bill […]

Tripura HC's Order in The Case of M/S R. G. Group vs. Union of India

Tripura HC: GST Officials Must Pass Reasoned Order Even If Penalty Is Paid Under Duress

The Tripura High Court has recently clarified that a penalty paid under economic pressure cannot be considered a voluntary admission of liability. The Court further emphasised that tax authorities are still required to issue a final, well-reasoned order in accordance with the Tripura State GST Act, 2017. A recent ruling has emerged from the case […]

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