Madras High Court
For revenue
High Courts
Rulings of the High Court of Madras, newest first.
2 rulings found
Madras High Court
Where petitioner delayed GST tax remittance for period 2020-2021 and challenged only penalty imposed at 10 percent of tax demand citing COVID-19 delays, but failed to pay tax and interest within thirty days as mandated for waiver, imposition of penalty at statutory rate was upheld and no ground existed for interference with penalty order
Madras High Court
Where petitioner challenged order imposing penalty for non-maintenance of records relying on section 47 that penalty under Section 122 could not be imposed after levying late fee thereunder, since section 47 pertains to belated filing of returns and section 122 prescribes penalty in respect of several matters including non- maintenance of books of accounts, there was no infirmity in order warranting interference and writ petition was to be dismissed