M/s. Modicum Enterprise (OPC) Private Limited v. Deputy Commissioner of State Tax/Assistant Commissioner of State Tax [M.A.T No. 1828 of 2022 with I.A. No. CAN 1 of 2022 dated December 22, 2022] The Hon’ble Calcutta High Court has held that the assessee cannot be penalized by demanding a late fee under Section 47 of the […]
Starting from May 16, 2023 and running till July 15, 2023 the drive aims to identify suspicious and fake Goods and Service Tax Identification Numbers (GSTINs) and take appropriate action to eliminate fraudulent billers from the GST Ecosystem. Action by Department for Non-Compliance Consequences for Non-Compliance Considerations for Taxpayers “The site is for information purposes […]