बड़ी राहत I PENALTY for LATE filing of TDS RETURN I Income Tax Whether Penalty can be imposed for late filing of TDS return filed if employee not well acquainted with procedure of e-filing of TDS return? Where there was mere delay in furnishing TDS quarterly statements as employees of assessee bank were not well… Read More »
NO Penalty in GST if goods moved to additional place of business which was not added in registration certificate : High Court Madras High Court Smart Roofing Private Limited Vs State Tax Officer W.P.(MD) No. 5720 of 2022 30/03/2022 The petitioner has challenged the impugned order dated 25.03.2022 in Form GST Mov-9 seeking to impose… Read More »
No Penalty even if E-Way Bill Expired : High Court Calcutta High Court Ashok Kumar Sureka Vs Assistant Commissioner WPA No. 11085 of 2021 01/03/2022 Heard learned advocates appearing for the parties. In this writ petition, petitioner has challenged the impugned order of the appellate Commissioner dated March 18, 2021 confirming the original order dated… Read More »
NO GST PENALTY if EWAY BILL EXPIRED and not extended I Supreme Court decision I CA Satbir singh Download order Click here NO Penalty for expiry of e-way bill as goods not delivered in time due to genuine reason Facts of the case Whether Order by High Court setting aside tax demand and penalty… Read More »
GST PENALTY for Not Amending GST Registration I CA Satbir Singh
Income Tax Penalty पर CBDT का नया Order I Faceless penalty scheme I CA Satbir Singh The Central Board of Direct Taxes (CBDT) has issued clarification that penalty proceedings arising or pending in the Investigation Wing, the directorate of I&CI, erstwhile DG (Risk-Assessment) or by any prescribed authority shall remain outside the purview of Faceless… Read More »
New GST Penalty & Appeal Amount if Goods detained in Transit I CA Satbir Singh Section 107(6) inserted • Provided that no appeal shall be filed against an order under sub-section (3) of section 129, unless a sum equal to twentyfive per cent. of the penalty has been paid by the appellant. • The pre-deposit… Read More »
New Penalty for False Entries in Books of Accounts I CA Satbir Singh
Penalty for GSTR 3B Late Filing I CA Satbir Singh
Section 272B after Amendment by Finance Bill 2019 w.e.f 01.09.2019 Penalty for failure to comply with the provisions of section 139A. 272B. (1) If a person fails to comply with the provisions of section 139A, the Assessing Officer may direct that such person shall pay, by way of penalty, a sum of ten thousand rupees. (2) If a… Read More »