Penalty reduced from Rs. 56 lakh to Rs. 10 thousand in case of delay in payment of tax collected by the Supplier
Last updated: 04 December 2023
Court :
Allahabad High Court
Brief :
The Hon'ble Allahabad High Court in the case of Clear Secured Services Private Limited v. Commissioner, State Tax GST UP, [Writ Tax No. 5 of 2023 dated November 23, 2023] allowed the writ petition and reduced the amount of penalty from Rs.56,00,952.72/- to Rs.10,000/-, thereby holding that, the maximum penalty of Rs.10,000/- could be imposed by the Revenue Department, when no amount of tax has been evaded by the Assessee and there is only delay in depositing the amount of tax collected by the Supplier.
Citation :
Writ Tax No. 5 of 2023 dated November 23, 2023
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Bimal Jain
Published in Income Tax
Views : 309
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