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Adani Green Energy Ltd

Adani Green Energy Ltd I General

KERALA HIGH COURT [Saloom Trading Vs The Superintendent, Central Goods and Services Tax, and Central Excise, Union of India, The Central Board of Indirect Taxes & Customs]

This Court is of the view that any assessee/dealer who has filed the returns in GSTR- 9/9C in respect of the financial years from 2017-18 to 2021-22 before 31st August, 2023 should be eligible for concessional rate of late fee as prescribed in the notification dated 31.03.2023 for waiver of the amount of late fee referred to in Section 47 of the CGST Act

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MADRAS HIGH COURT [Ojus Power & Technologies Private Limited, Represented By Its Authorized Signatory - M. Gunasekaran Vs The Assistant Commissioner]

The main grievance of the petitioner is that only the Summary Order has been uploaded and the detailed order has not been uploaded, owing to which the petitioner is unable to challenge the same. The matter is remitted back to the authorities concerned for the purpose of re adjudication.

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