Evasion of tax - imposition of penalty u/s 47(6) of the KVAT Act ...

Case Laws VAT and Sales Tax

June 15, 2019

Evasion of tax - imposition of penalty u/s 47(6) of the KVAT Act - revision petitioner could not produce any documents in discharge of their burden, the penalty order which was confirmed by various authorities including the tribunal - no legal or sustainable grounds are existing to invoke the revisional jurisdiction vested on this Court u/s 63 of the KVAT Act

View Source

← Previous Next →

Evasion of tax - imposition of penalty u/s 47(6) of the KVAT Act ...

Case Laws VAT and Sales Tax

June 15, 2019

You may also like:

Penalty u/s 47(6) of the KVAT Act - The failure to accompany the transport with Form 8FA declaration - the authority is bound to make a probe in order to arrive at a...

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...

Appellants engaged in manufacturing dutiable goods and providing exempted trading services failed to maintain separate accounts for input services utilized in both...

Levy of penalty - Bonafide opinion of the assessee - On strict interpretation of Section 45 and Section 47 of the Act, 1969, the only conclusion would be that the...

Cancellation of penalty u/s 47(6) of Kerala Value Added Tax Act - Assessment order pertaining to respondent assessee for 2012-2013, based on penalty order by...

Levy of tax / penalty - error with regard to the address of the consignee in the E-Way Bill - The High court observes that in numerous judgments, it has been established...

Imposition of tax and penalty u/s 129(3) - e-way bill had expired nine hours and thirty minutes prior to interception - The High court referred to previous cases where...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

Penalty levied u/s 274 read with Section 270A - assessee computed tax on disallowed depreciation amount at maximum marginal rate and levied 200% penalty on payable tax -...

Penalty on tax liability discharged under RCM on legal services - The issue of levy of service tax on legal services is undisputedly a question of law pending...

Levy of penalty u/s 25(1) of the Central Excise Rules, 2002 - evasion of duty - The imposition of penalty on both the appellants is un-called for - since Appellant No.1,...

Levy of Penalty u/s 129(3) of the Central Goods and Service Tax Act, 2017 - Errors in e-way bills - The Court emphasized that minor typographical errors in e-way bills,...

Levy of penalty u/s 129 read with Rule 138 - valid documents and e-way bill not produced during inspection - evasion of tax - The owners/dealers have to substantiate why...

Utilizing CENVAT Credit in discharging service tax liability of GTA service (outward freight) - imposition of penalty under Section 76 - penalty waived u/s 80 - AT

Imposition of penalty – fabrication/alteration of TR-6/GAR-7 challans and bogus challans - fraudulent act on the part of the Consultant - Amount embezzled by Consultant...

Quick Updates: