Intent to evade tax or not - Challenged the physical inspection ...

GST

March 20, 2024

Intent to evade tax or not - Challenged the physical inspection and verification report - Penalty - detention on the ground that address of the consigner not found during the inspection carried out at his place of business - The High court emphasized the necessity of proving an intent to evade tax for invoking proceedings under Section 129(3) of the CGST Act. - The court acknowledged that the respondent did not dispute the fact that taxes had been duly paid by the seller, strengthening the petitioner's argument against tax evasion. - The court allowed the writ petition, setting aside all impugned proceedings initiated by the respondent. It directed the refund of the penalty amount to the petitioner within four weeks.

View Source

← Previous Next →

Intent to evade tax or not - Challenged the physical inspection ...

GST

March 20, 2024

You may also like:

Levy of penalty - at the time of detention was that one of the E-Way Bills had expired - The High court held that mens rea to evade tax is essential for imposing...

E-way bill - Inspection and verification of goods - Proper officer to make summary report within 24 hours - In in case of physical verification, no verification second...

Levy of penalty for violation of section 129 and Rule 138 - Failure to update the E-way bill on change of vehicle after breakdown - The imposition of penalties for mere...

Penalty order - Part-B of the e-way bill was not filled up - intent to evade tax - The High court, referencing a previous judgment, ruled that such technical errors, in...

Levy of penalty - non filling up of Part 'B' of the e-Way Bill - existence of mens rea or not The High Court referenced a specific case and highlighted that the issue of...

Levy of penalty - goods were unloaded at a place that was not registered in the registration certificate - unloading goods at a location not specified in the e-way bill...

Revocation of CHA license - imposition of penalty - the customs house agent/customs broker is required to verify the antecedent of importer and based on the existence of...

Levy of penalty u/s 129(3) - non filling up of Part 'B' of the e-Way Bill - Referencing the judgment in M/s Citykart Retail Pvt. Ltd.'s case, the Court observed that the...

Reversal of CENVAT Credit - Banking and other Financial Services - once there is an excess payment, malafide intention that too of tax evasion cannot be alleged qua the...

E-way bill Rules - Rule 138C as amended - Inspection and verification of goods

Penalty order - wrongful mention of place of supply in E-Way bills - intent to evade tax or not - The High Court noted that the incorrect address mentioned in the E-Way...

Levy of penalty - Detention of goods alongwith vehicle - wrong E-way bill - in penal provision such as Section 129 of the GST Act, the element of intention to evade tax...

Penalty levied u/s 271B - tax audit report - In our view, strained relationship with the earlier CA would constitute reasonable cause. The tax authorities have pointed...

Penalty proceedings u/s 270A - Applicable rate of penalty - The Appellate Tribunal noted that while the penalty notice cited under-reporting of income, the AO imposed...

Valuation of imported goods - used office furniture - rejection of declared value - Admittedly, the imported goods were used goods/equipment and not new equipment, as...

Quick Updates: