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GST - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Levy of IGST with penalty - e-way bill has not been generated ...


Appeal Accepted: IGST Levy and Penalty Overturned Due to Missing E-Way Bill; Rs. 10,000 Penalty Imposed u/s 122(1).

February 20, 2020

Case Laws     GST     Commissioner

Levy of IGST with penalty - e-way bill has not been generated for the movement of goods - The instant appeal is accepted and the order passed by Assistant Commissioner is set aside - The tax and penalty deposited by the appellant u/s 129 (1) may be refunded - A penalty of Rs Ten Thousand only is imposed on the taxpayer under section 122 (1) of the Act. - Commissioner

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