Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Penalty - mere a technical omission or violation of law would ...

Case Laws     VAT and Sales Tax

July 24, 2019

Penalty - mere a technical omission or violation of law would not empower the authority to impose penalty - since there is only a technical defect of non-submission of form, while the entire transactions are reflected in the book of accounts submitted voluntarily to the dept. - there was no intention to evade tax hence no penalty

View Source

 


 

You may also like:

  1. 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...

  2. 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...

  3. 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...

  4. Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the...

  5. Levy of penalty u/s 76 - Power of Commissioner (appeals) to impose penalty - It is found that the impugned order has travelled beyond the OIO because in the OIO, the...

  6. The High Court considered a case involving professional misconduct u/s Clause (7) of the Chartered Accountants Act. The issue was the validity of the Appellate...

  7. Levy of penalty u/s 112 and 117 of CA on CHA and G card holder - mis-classification and mis-declaration of goods - The negligence of both the appellants herein is...

  8. Writ petition challenging contravention of FEMA laws and penalty imposed held non-maintainable due to availability of alternative statutory remedies. Petitioner not...

  9. Levy of maximum penalty - penalty imposed on the basis of technical error - non downloading of E-way Bill-01 - The Allahabad High Court reviewed the matter and set aside...

  10. Offence under FEMA - enhancement of penalty. Export obligations not completed within prescribed period for 21 foreign remittances, constituting technical contravention....

  11. Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable...

  12. Penalty u/s 271(1)(b) - Even if a minimum penalty is prescribed, the authority competent to impose the penalty will be justified in refusing to impose penalty, when...

  13. The key points are: misdeclaration of goods by the importer cannot render the Customs House Agent (CHA) vicariously liable for penalty u/s 112(a) of the Customs Act 1962....

  14. The impact of imposing penalty and purpose of reduced penalty not fulfilled - deterring the appellant from repeating the offence - Continued violation of policy...

  15. Imposition of penalty under Section 78 - Merely because penalty under Section 78 has been imposed for the earlier period, no penalty can be imposed for any subsequent...

 

Quick Updates:Latest Updates