Levy of 200% penalty - Failure to renew e-Way Bill - The ...

Case Laws GST

June 29, 2023

Levy of 200% penalty - Failure to renew e-Way Bill - The appellants should have done since the goods were sold in transit. Therefore, there is a violation had committed by the appellants but the violation is not as grave enough to call for imposition of penalty at the rate of 200%. Since on the date when the vehicle was intercepted the goods were covered by a valid e- Way Bill which satisfies the requirement u/s 129 - Penalty reduced to Rs. 50,000 from 200% - HC

View Source

← Previous Next →

Levy of 200% penalty - Failure to renew e-Way Bill - The ...

Case Laws GST

June 29, 2023

You may also like:

Levy of penalty @200% - e-way bill which was generated by the appellant had expired and at the time when the vehicle was intercepted four days had lapsed - The High...

Challenge to penalty order u/s 129(1) of CGST Act for non-generation of Part-B of E-way bill. Petitioner accepted notice and paid Rs. 11,08,150 penalty voluntarily...

Levy of penalty equal to 200% - Detention of consignments - quantity of the boxes were lesser than the quantity shown in the document - levying penalty on the entire...

Detention of goods - Levy of penalty - Movement of goods through valid e-way bill - bogus firms - Once, it is found that selling dealer was bogus firm, the goods...

Levy of penalty of 200% u/s 129 - Bonafide belief - intention to evade tax - expiration of the e-way bill - exported to Bangladesh - On the date and time when the...

Levy of penalty u/s 114AA of the Customs Act, 1962 - fraudulent obtaining DEPB certificates - the appellant had filed the Shipping Bills in good faith based on the...

Advance Authorisation Scheme - Request of the appellant for endorsing advance authorisation numbers on the free shipping bills and for issue of NOC for considering the...

Levy of penalty - filing of the shipping bill fraudulently in the name of appellants - appellants before us are neither the exporters/ owners of the goods - there is no...

Levy of penalty - late filing to bill of entry - since the Customs Official did not clear the goods under exemption, the appellant had no option but to file bill of...

Quantum of penalty - suppression of taxable turnover - imposition of penalty at 200% was excessive and levy of penalty at 100% would meet the ends of justice.

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

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,...

Validity of the ‘e-Way bills’ had expired during goods in transit - Heavy levy on duty with penalty - This Court is of the opinion that the ‘e-Way bills’ had expired...

Levy of penalty - The appellant had, undisputedly, mis-declared the quantity of the goods imported in the Bill of Entry dated 9.2.2010. - Further, in respect of four of...

Detention of Goods – Non availability of E-Transit passes – TNVAT - petitioner's vehicles need not carry E-Transit pass in middle of transit - when subject vehicles,...

Quick Updates: