Home Highlights October 2013 Year 2013 This

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1. Levy of penalty under the wrong provisions of the act - proposes imposition of penalty u/s 114, 114A and 114AA of the Customs Act. Order-in-original has been passed...

2. Non-payment of GST - recovery of tax alongwith interest and penalty - Jurisdiction - Even if we accept the contention of learned counsel for the petitioner that...

3. Penalty invoking the provisions of section 271D - Managing Director of the assessee company had extended cash to the company - loan or deposits u/s 269SS - By invoking...

4. The High Court held that GST Authorities cannot launch prosecution invoking penal provisions under the Indian Penal Code without invoking penal provisions of the GST...

5. Non-payment of Service Tax - Mentioning of wrong service tax registration in the payment challan for two months - Mentioning of wrong location code - in view of the...

6. Penalty u/s. 271(1)(c) - The addition has been made by invoking deeming provisions of section 50C. In our considered view in assessment proceedings the provisions u/s....

7. 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...

8. Penalty u/s 76 & 78 - provisions of Section 78 having been invoked and penalty imposed, Section 76 penalty may not be justified - AT

9. GST Authorities invoked penal provisions under Indian Penal Code against the petitioner without invoking penal provisions of GST Act, despite the alleged offences being...

10. Penalty u/s 271D - violation of provisions u/s 269SS - cash receipt claimed as advance against sales - recording of the satisfaction by the AO is sine qua non for...

11. Penalty u/r 25 or 26 of CER - Mentioning wrong rule number - The first appellate authority was not correct in holding that mentioning Rule 25 was a typographical error...

12. 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...

13. Levy of penalty u/s 112(a) of the Customs Act - Penalty on CEO for abetment - Meaning of word abetment is "to help someone in wrong doing" - In the instant case such...

14. Penalty u/s 271F - not filing the return of income (ITR) - It is noteworthy to mention that the provisions of Section 273B categorically mentions that penalty u/s 271F...

15. Penalty u/s 271FA - Appellant failed to file the SFT [Statement of Financial Transaction] by due date - no malafides could be attributed to assessee so as to invoke...