Levy of tax and penalty - Failure to produce E-way Bill for ...

Case Laws GST

February 18, 2023

Levy of tax and penalty - Failure to produce E-way Bill for certain items - tax and penalty were imposed only upon the goods which were not accompanied with any document i.e. GRs, Invoices and/or E-way bills. - Learned counsel for the petitioner has not been able to dispute the fact that invoices relating to 9 items were never produced before the Proper Officer and Polyester Fabric was also found in excess by 11,300 meters - Petition dismissed - HC

View Source

← Previous Next →

Levy of tax and penalty - Failure to produce E-way Bill for ...

Case Laws GST

February 18, 2023

You may also like:

Evasion of tax - Failure to produce the e-Way Bill in time due to certain technical difficulties - although the petitioner failed to generate the e-Way Bill on time, the...

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...

Finance Bill, 2015 - service tax - Substantial overall in levy of penalty u/s 76 and 78

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...

Levy of penalty u/s 272A(1)(d) - The bonafide or other wise malafide of non compliance is also required to be kept in mind. The tax and interest are statutory levies,...

Penalty u/s 270A was imposed by disallowing 30% of indexed cost of development expenses concerning Long Term Capital Gain offered by the assessee due to failure to...

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...

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...

Expired e-way Bill - Levy of penalty - Seizure of goods alongwith the vehicle - The tax/penalty under section 129 of CGST/HPGST Act 2017 cannot be imposed merely on the...

Evasion of tax - mismatch in the e-way bill and the branch transfer invoice - levy of penalty and tax on the petitioner - The High Court observed that, even if there was...

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...

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...

Levy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under...

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...

Difference between Fee and Tax - water and sewerage taxes levied and collected - legislative competence of State Legislature to levy the tax under the provisions of...

Quick Updates: