Levy of penalty of 200% u/s 129 - Bonafide belief - intention to ...

Case Laws GST

February 26, 2024

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 vehicle was intercepted, the vehicle did not have a valid e-way bill - The High Court concluded that the circumstances did not warrant a 200% penalty imposition, considering the short delay and the absence of evidence of intent to contravene the law.

View Source

← Previous Next →

Levy of penalty of 200% u/s 129 - Bonafide belief - intention to ...

Case Laws GST

February 26, 2024

You may also like:

Levy of penalty - Detention of goods alongwith vehicle - wrong E-way bill - in penal provision such as Section 129 of the GST Act, the element of intention to evade tax...

Penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - goods detained on the ground that the goods were being transported on a vehicle different from...

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 u/s 129(3) of the Central Goods and Service Tax Act, 2017 - Errors in e-way bills - The Court emphasized that minor typographical errors in e-way bills,...

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...

Non-generation of e-way bill during transportation of goods led to seizure order u/s 129(3) of GST Act, imposing penalty and interest. However, it was admitted that...

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...

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...

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...

Levy of penalty - non filling up of Part 'B' of the e-Way Bill - existence of mens rea or not The High Court referenced a specific case and highlighted that the issue of...

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 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...

Detention of goods on onward journey - detention on ground goods dispatched to different place than mentioned in documents - levy of penalty u/s 129 of UPGST Act -...

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...

Levy of Penalty order u/s 129(3) - Neither in the SCN nor in the order u/s 129(3) there was any allegation that non downloading of E-way Bill-02 was done with intention...

Quick Updates: