Bombay High Court
For assesseeRemanded
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
Bombay High Court
Where garnishee proceedings and recovery notices were initiated for interest on delayed payment despite petitioner’s pending representations disputing interest liability and computation, and no decision on these representations was made by authority, matter was required to be decided by passing a reasoned order on aforesaid representations, until then, no further recovery steps could be taken
Karnataka High Court
Where sub-contractor filed GST returns belatedly and GST authorities initiated garnishee action for recovery of interest on delayed payment, Single Judge's direction permitting filing or amendments of returns post 01.07.2017 without insisting on interest, penalty or limitation and restraining recovery was unsustainable since liability to interest arises by statutory mandate and cannot be waived or reduced in absence of specific provision GST: Where a sub-contractor executed works under contracts entered before GST rollout, reimbursement of incremental GST liability due to regime change arose solely between contracting parties and could not bind tax authorities, and statutory provisions for levy and collection of GST could not be altered by contractual terms, making any reimbursement direction enforceable only against employer and not against tax authorities