CIRCULARS
| Circular No. | Subject |
| Circular No. 160/16/2021-GST dt. 20.09.2021 | Clarification in respect of certain GST related issues |
CASE LAW
|
Authority |
One liner |
|
2025(07)LCX0193 Calcutta High Court Hari Rama Constructions @ Moka Ramakrishna |
Penalty under Section 129 cannot be imposed for mere technical lapses without tax evasion intent. |