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 November 2023 Year 2023 This

Levy of penalty under Section 51(7)(b) of PVAT Act - it was ...

Case Laws     VAT and Sales Tax

November 3, 2023

Levy of penalty under Section 51(7)(b) of PVAT Act - it was merely a clerical mistake, that only the name of the consignee was wrongly mentioned while picking the name of the appellant from drop-down menu in the software used by the Noida Head Office of the appellant. - Penalty can be imposed to evade tax and not for bona fide mistake. - HC

View Source

 


 

You may also like:

  1. Refund alongwith the interest - generation of e-way bill in the name of petitioner was a bona fide mistake or not - Apparently, courier receipt/invoice and eway bill,...

  2. Detention of vehicle alongwith goods - mistake in E-way bill - E-way bill in which by mistake erroneously entered its own name in the column of consignee - The...

  3. Levy of penalty - ITC wrongly availed - As such, if the respondent was of the view that the claim of ITC has been wrongly made, the only option available is to reverse...

  4. Denial of CENVAT Credit on Goods Transport Agency Service – duty paying document - excise number of other unit was mentioned wrongly in GAR-7 challan - apparently credit...

  5. Determining the maintainability of a Section 7 application under the Insolvency and Bankruptcy Code (IBC) based on the date of default and the applicability of...

  6. Rectification u/s 154 - The ld. AR invited our attention in ITR 7 where it is mentioned that the correct figures in claim of section 11(1)(2) of the Act. The assessee...

  7. Reopening of assessment - wrong name given in the notice - curable mistake u/s 292B - mentioning the name of the assessee, a dead person, on the assessment order is a...

  8. Levy of penalty - clerical mistake in generation of E-Way bill - minor mistakes - The orders are set-aside on the ground that the standard operating procedure mentioned...

  9. CENVAT credit - duty paying documents - mention of incorrect vehicle no. has little effect regarding admissibility of CENVAT credit, and such error may be treated as the...

  10. Rectification of mistake u/s 154 - period of limitation - intimation or deemed intimation u/s 143(1) - If we read that the limitation provided under section 154(7) is...

  11. Principles of parity - mistake while generating E-way bill - intent to evade or not - In view of the above and the mistake in question being bonofide this Court invoking...

  12. Section 7 application filed by the Financial Creditor was erroneously rejected by the Adjudicating Authority despite debt and default by the Corporate Debtor. The...

  13. Initiation of CIRP - Maintainability of joint application u/s 7 - The three appellants being part of one Common Real Estate Project and the Applicants of Section 7...

  14. Short Term Capital Gain arising out of transfer of equity shares - FCCBs/GDRs which were subsequently converted to equity shares - cost of acquisition of underlying...

  15. Exemption u/s 11 - there was a mistake happened at the time of purchase of the BMW car whereby it got registered in the name of the trustee instead of the assesssee...

 

Quick Updates:Latest Updates