The Court ruled that filing GSTR-3B returns and paying tax nullifies best judgment assessment orders under Section 62. Interest liability for delayed payment, however, was left intact.
Incomplete disclosures in MGT-14 during share allotment led to adjudication under the Companies Act. Reduced penalties were imposed after applying start-up and small company relief.
Failure to include mandatory disclosures in MGT-14 during share allotment led to adjudication. Start-up and small company relief under Section 446B resulted in reduced penalties.
ROC Mumbai held that omission of mandatory details in AOC-4 makes the authorised signatory liable. A ₹10,000 penalty was imposed for violation of filing rules.
The adjudicating authority held that omission of mandatory documents and incorrect disclosure in PAS-3 violated Section 42. Monetary penalties were imposed with directions to rectify the filing.
The Tribunal distinguished cases of jurisdictional defect and upheld the assessment where the initial notice was lawfully issued. The key takeaway is continuity of valid scrutiny proceedings despite AO change.
Penalties were levied after directors’ DINs were found deactivated for non-compliance with Rule 12A. The key takeaway is that even procedural defaults invite statutory penalties.
The Registrar held that failure to attach mandatory declarations in incorporation filings violates Section 7 of the Companies Act. Maximum penalties were imposed under the residuary provision for non-compliance.
The authority held that non-filing of annual returns within the prescribed time violates Section 92(4). In the absence of any response, statutory penalties were imposed on both the company and its directors.
Observing prolonged non-compliance with annual return filing requirements, the authority levied penalties up to the statutory maximum. The default was held proved due to absence of any response.
