Indirect Tax Digest | 02 February 2024
Indirect Tax Digest | 02 February 2024
HIGHLIGHTS
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Supreme Court - Upholds the Delhi High Court decision holding that a penalty under Section 112(a) of the Customs Act can be imposed on an exporter (situated outside India) if the offence is committed in India.
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Jharkhand High Court - Parallel proceedings by different authorities for the same issue under the GST law are untenable.
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Madras High Court - Interest is not payable for delayed filing of Form GSTR-3B where the GST payable is already credited to the Electronic Cash Ledger within the prescribed period.
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Madras High Court - The Time limit of filing GST returns within 30 days from the service of the Best Judgement Assessment Order is directory in nature which can be condoned.
We hope you find it useful and an interesting read.
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