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IN THE HIGH COURT OF ALLAHABAD
Hon'ble Piyush Agrawal,J.
Surender Gupta – Appellant
Versus
Appellate Authority State Gst/Additional Commissioner Grade-Ii – Respondent
| Table of Content |
|---|
| 1. petitioner challenges orders related to gst payments. (Para 1 , 2 , 3) |
| 2. arguments regarding tax payment discrepancies and penalties. (Para 4 , 5 , 6 , 7) |
| 3. court's observations on acceptance of tax payments and mistakes. (Para 8 , 9 , 10 , 11 , 12 , 13) |
| 4. compensation should reflect actual loss, not be excessive. (Para 14 , 15) |
| 5. court orders compensation payment and compliance timelines. (Para 16 , 17 , 18 , 19 , 20 , 21 , 22) |
1. Heard Sri Nikhil Kumar, learned counsel for the petitioner, and Sri Ankur Agarwal for the respondent no.4, and Sri R.S. Pandey, learned Additional Chief Standing Counsel for the State-respondents.
2. By means of this writ petition, the petitioner has challenged the order dated 05.09.2024 passed by the respondent no.1 and order dated 15.12.2023 passed by respondent no.2.
3. Learned counsel for the petitioner submits that the petitioner is the head (karta) of the Hindu Undivided Family, whose family is in possession and ownership of building situates at F-16, Sector-18, Noida, Gautam Buddha Nagar. The said property is a commercial four-storey building and as such the petitioner is in the business of renting out the said property. The rent r
Tax penalties cannot be imposed when payment is accepted but misallocated due to administrative errors, affirming the principle of just compensation.
A taxpayer cannot be penalized for an administrative error made by the tax authority in processing payments.
Provisions of Section 199 of the Income Tax Act is clear inasmuch as any amount deducted as tax and remitted to the Income tax department would form the income of the assessee on whose behalf tax has....
The court confirmed that payment for self-assessed tax liabilities under the CGST Act must adhere to statutory limits, allowing installments only up to twenty-four months.
Clerical or arithmetical errors in GST returns can be rectified under Section 161 of the CGST Act, even after statutory timelines have lapsed, to prevent unjust enrichment and double taxation.
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