Levy of penalty for violation of section 129 and Rule 138 - ...

Case Laws GST

January 29, 2024

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 technical errors in tax law, without evidence of intent to evade tax, is not sustainable. The court emphasized that penalties should only be imposed when there's a deliberate intent to evade taxes, differentiating between inadvertent technical errors and purposeful attempts to circumvent tax obligations. - HC

View Source

← Previous Next →

Levy of penalty for violation of section 129 and Rule 138 - ...

Case Laws GST

January 29, 2024

You may also like:

Levy of penalty u/s 129(3) - detention of goods - E-way bill yet to expire - Change of vehicle (truck) in between - e-way bill in respect of the goods transported was...

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...

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...

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

Levy of penalty - the e-way bill had expired one hour fifteen minutes prior to interception - The High Court acknowledged that while the e-way bill had expired, the...

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 for discrepancy in E-way Bill - E-way bills generated without completely filling Part B - The object of circular dated 14.09.2018 was that in case of...

Levy of penalty u/s 129(3) of the U.P. Goods and Services Tax Act, 2017 - demand based on mere presumptions - the proceedings has been initiated solely on the basis of...

Levy of Penalty - transporting the vehicle in question after expiry of the e-way bill - time gap between the expiry of the bill and interception of the vehicle in...

Detention of goods alongwith vehicle - E-Way bill stood expired - - This Court already held that there is no lack of bona fide on the part of the writ petitioner in the...

Budget 2018-19, budget speech, news, updates with Notifications and Finance Bill 2018 - Clause by Clause

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...

Confiscation of goods alongwith the vehicle - Extension of validity of E-way bill - the conveyance carrying the vehicles reached the place of destination on 1.1.2019...

Levy of penalty - there is change in opinion and basis for levy of penalty for concealment varies - there is no merit in levy of penalty under section 271(1)(c) of the...

Levy of penalty - no E-Way Bill, invoice and bilty were present in the vehicle carrying the goods - onus to prove (shifting burden) - The High court held that the...

Quick Updates: