Delhi High Court
For revenue
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Delhi High Court
Where petitioner, a proprietor engaged in trading agro-chemical products, was issued SCN for mis-declaration, undervaluation and clandestine clearance leading to demand of tax, interest and penalties, proper officer adjudicating tax liability from SCN was also competent to impose all consequential penalties in same adjudication as statute does not require separate proceedings, showing no jurisdictional error
Madras High Court
Where penalty equals to 100 percent of tax was imposed under Section 74 for alleged fraud though penalty only of 50 percent of tax under Section 74A was statutorily leviable, as provisions invoked had led to a higher penalty and materially altered liability, such error was not curable as a mere misquotation; impugned penalty order was to be quashed and fresh proceedings was to be initiated under correct provision