Judgement

Revision invalid where AO took plausible view and lacked jurisdiction for penalty proceedings.

Revision Under Section 263 Invalid Without Error and Prejudice, Rules HC

The High Court dismissed the petition as the petitioner was not directly affected by the order and hence had no right to challenge it.

High Court Dismisses Petition as Petitioner Was Not aggrieved person

The Authority ruled that the Fan Drive Assembly is classifiable as a fluid coupling under HSN 8483.60 rather than a general vehicle part. Consequently, the product is subject to a GST rate of 18% under Schedule III, as specific technical descriptions in the tariff take precedence over general end-use classifications.

Specific Function Overrides General Vehicle Use in GST Classification: AAR

The company failed to file the mandatory board resolution for approval of its financial statements, leading to regulatory action for non-compliance under the Companies Act, 2013. As a result, penalties were imposed on both the company and its directors, along with directions to rectify the default within the prescribed time.

Nidhi Company penalised for failing to file Form MGT-14 for approval of financial statements

The Patna High Court quashed a Rs 1.03 crore GST demand and directed the refund of recovered amounts, holding that no tax can persist once a similar subsequent assessment is withdrawn.

GST Demand Invalid Where Similar Issue Already Withdrawn in Past: HC

The company was fined because it did not mention the occupations of people receiving shares in its Form PAS-3. This was required by law, so leaving it blank was treated as a violation, and both the company and its officers had to pay a penalty.

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Revision Under Section 263 Invalid Without Error and Prejudice, Rules HC

High Court Dismisses Petition as Petitioner Was Not aggrieved person

Specific Function Overrides General Vehicle Use in GST Classification: AAR

Nidhi Company penalised for failing to file Form MGT-14 for approval of financial statements

GST Demand Invalid Where Similar Issue Already Withdrawn in Past: HC

Failure to furnish mandatory particulars in Form PAS-3 invites regulatory action under Rule 12(2) and Section 450