Levy of penalty - e-Way Bill had expired though the same was ...

Case Laws GST

February 3, 2024

Levy of penalty - e-Way Bill had expired though the same was accompanied with goods - The High court quashed the impugned orders for penalizing the petitioner on grounds not mentioned in the show cause notice, violating principles of natural justice and the mandate that authorities cannot exceed the scope of the notice

View Source

← Previous Next →

Levy of penalty - e-Way Bill had expired though the same was ...

Case Laws GST

February 3, 2024

You may also like:

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...

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 - e-way bill had expired four days prior to the date of detention - existence of mens rea - The High Court found no evidence of intent to evade tax in...

Seizure of goods - goods seized on the ground that U.P. e-way bill was not accompanying the goods - section 129(3) of UPGST Act - On close, scrutiny of the record...

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...

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...

Release of detained goods alongwith vehicle - expired E-way bill - If the shipment could be cleared only just before or after the period of expiry of the e-way bill,...

The Rajasthan High Court considered a case involving the detention of goods due to an expired e-way bill, raising concerns about tax evasion. Citing a judgment from the...

Seizure order for detention of goods due to absence of State E-way Bill was challenged. The Court held that at the time of interception, the Central E-way Bill under GST...

Detention of goods with vehicle - the seizure of the goods on the ground that accompanying e-way bill had expired is not justified rather it was allowed to expire after...

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

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...

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 upon the petitioner by not treating the petitioner to be the owner of goods - seeking release of seized goods - The E-way Bills being the documents of...

Levy of penalty u/s 129 read with Rule 138 - valid documents and e-way bill not produced during inspection - evasion of tax - The owners/dealers have to substantiate why...

Quick Updates: