Compounded Levy Scheme - penalty - rule providing for penalty ...

Penalty for Late Duty Payment Under Compounded Levy Scheme Declared Ultra Vires, No Longer Enforceable.

January 15, 2013

Case Laws Central Excise AT

Compounded Levy Scheme - penalty - rule providing for penalty equal to the monthly duty liability for delay in discharge of monthly duty liability by due date has been held to be ultra vires - AT

View Source

← Previous Next →

Compounded Levy Scheme - penalty - rule providing for penalty ...

Penalty for Late Duty Payment Under Compounded Levy Scheme Declared Ultra Vires, No Longer Enforceable.

January 15, 2013

Case Laws Central Excise AT

You may also like:

Validity of Compounding Scheme – Relief to declare compounding scheme to be ultra vires, is not entertainable inasmuch as on one hand petitioners have prayed for...

Refund of duty - doctrine of unjust enrichment - duty was paid under compounded levy scheme - the principle of the unjust enrichment, which is ordinarily applicable only...

Recovery of Excise Duty - Compounded Levy Scheme - When the petitioner admits that he was paying the excise duty under the Compounded Levy Scheme and he is bound by the...

Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing...

SERVICE TAX ON REIMBURSEMENTS IS ULTRA VIRES - Article

HC partially allowed the petition challenging GST late fee and penalty impositions. Court upheld late fee under Section 47(2) of GST Act for delayed annual return...

Levy of stamp duty on schemes of amalgamation or restructuring - The High court found that orders of the court sanctioning amalgamation/restructuring, along with the...

Claim of refund of amount of cenvat credit reversed - Compounded Levy Scheme opted - the credit of duty taken and utilized in respect of not only inputs in stock, but...

Benefit of Amnesty Scheme - Penalty levied u/s 271D and 271E - When a specified sum is so provided as the penalty, such specified sum is the minimum penalty payable....

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - refusal to issue the Discharge Certificate - The Scheme being a piece of reformative legislation,...

Levy late fee u/s 234E - intimation u/s 200A - late fee imposed prior to 01.06.2015 - Section 234E of the Act by itself creates a liability and the liability to pay the...

Levy of late fee charges - provision for purging the Bill of Entry - In fact, the expression purging is neither found in the Act nor in the aforesaid Regulation....

Penalty u/s 11AC – abatement claimed u/s 3A towards non production under compounded levy scheme - The authorities do not have discretion in fixing the penalty, and that...

Compounded levy - Determination of date of payment - cheque presented by the appellant to the bank on or before last date of the month is treatable as the date of...

The High Court addressed the issue of penalty levy and rejection of Amnesty Scheme benefit. The petitioner sought penalty waiver under the Scheme after paying tax and...

Quick Updates: