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Voluntary GST Payments Under Section 73(5) Cannot Be Treated as Compliance
Case Law Details
- Case Name
- Dharmendra Singh Vs Deputy Commissioner of Revenue (Calcutta High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Calcutta High Court
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Dharmendra Singh Vs Deputy Commissioner of Revenue (Calcutta High Court)
The Calcutta High Court has set aside a tax demand and a subsequent appellate order, remanding the matter back to the proper officer for a fresh adjudication. The court’s decision came in a writ petition filed by Dharmendra Singh, who challenged the tax department’s handling of a GST show cause notice and a voluntary payment made by him. The court ruled that the department erred by treating a voluntary payment made under one section of the GST Act as a response to a show cause notice issued under ...
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