Explore GST penalty provisions under Article 19(1)(g). Analyze their reasonableness, legal remedies, and compliance challenges for taxpayers.
ITAT Bangalore rules against extrapolating unaccounted sales without concrete evidence in DCIT vs. Kanva Diagnostic Services. Admissions alone are insufficient for additions.
ITAT Bangalore dismisses Prem Prakash Gupta’s appeal for 375-day delay. Emotional distress cited without evidence deemed insufficient for condonation. Case highlights ‘explanation’ vs ‘excuse’.
Understanding GST prosecution in India: Offenses, arrest powers, mens rea, tax liability, judicial precedents, and the process of sanctioning and compounding.
The Bombay High Court dismissed Revenue’s appeal against Everest Kanto Cylinder Ltd., citing prior judgments on identical transfer pricing issues.
