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November 4, 2023

Penalty can be levied even if tax and interest paid

Brief summary of the case Court: Kerala High CourtNumber: WP(C) NO. 33787 OF 2023Petitioner: M/s. Global Plasto WaresRespondent: Assistant State Tax Officer and othersDate of decision: 17.10.2023Judges: Honourable Dinesh Kumar Singh Download M/s. Global Plasto Wares Vs Assistant State Tax Officer and others Watch analytical discussion of What is S 73(11) Mandatory GST Penalty by …

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GST officer cannot assess tax of pre-GST regime

Brief summary of the case Court: Jharkhand High courtNumber: W.P.(T) No. 3055 of 2022Petitioner: M/s Usha Martin Limited Respondent: Additional Commissioner, Central GST and ExciseDate of decision: 10.11.2022Judges: Honourable Aparesh Kumar Singh, J. and Honourable Deepak Roshan, J Download M/s Usha Martin Limited Vs Additional Commissioner, Central GST and Excise

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