Home Highlights June 2013 Year 2013 This

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1. Penalty u/s 54(1)(14) of UP VAT - import of goods into the State by road against a declaration form - contravention of the provisions of Section 50 - The guilty mind...

2. Levy of penalty u/s 54(1) (14) of the U.P. VAT Act - The court held that in the absence of a cogent finding of an intention to evade tax, the levy of penalty under...

3. Levy of penalty equal to 200% - Detention of consignments - quantity of the boxes were lesser than the quantity shown in the document - levying penalty on the entire...

4. Levy of penalty u/s 54(1)(14) - no papers were produced despite the fact that goods were being imported from outside the State - There is always apprehension that in...

5. Refund of excess amount lying to the credit of electronic cash ledger of the petitioner - applicability of proviso to sub-section (1) of Section 54 or sub-section (1) of...

6. Notification 52/2003-Cus dated 31.03.2003 governs the re-import of goods after export. Sr. No. 14 allows re-import for repair/reconditioning within 3/7 years,...

7. The NCLAT held that the Adjudicating Authority failed to consider the amendments to Section 14 of the IBC introduced by Act 1 of 2020. The impugned order conflicted with...

8. Levy of penalty u/s 271(1)(c) - weighted deduction u/s 35(1)(ii) claimed in the original return and later in the return filed in response to notice u/s 148 of the Act,...

9. Refund of unutilised Input Tax Credit (ITC) - Barred by time limitation or not - The relevant date is the date of receipt of payment in convertible foreign exchange, as...

10. Penalty proceedings u/s 271(1)(c) - Assessee company failed to provide bonafide explanation for inflated expenses claimed in revised return, contrary to audited...

11. Absolute Confiscation - import of shoes - mis-declaration of the goods in terms of quantity and value - the impugned goods have violated the IPR and the import of these...

12. Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

13. Penalty u/s 271(1)(c) - surrendered undisclosed income during the search and seizure - assessee contented that income disclosed in the return U/s 139(1) though claimed...

14. Levy of penalty u/s 54(1)(14) of the UP VAT Act, 2008 - Unfilled (blank) column No.8 of Form 38 - The Tribunal has not correctly applied the law in this regard, as they...

15. Imposition of penalty under Section 54(1) (14) of UP VAT Act - The Tribunal has only observed that non-filing of various columns in Form 38 indicates that there was...