Levy of maximum penalty - penalty imposed on the basis of ...

Case Laws GST

May 3, 2024

Levy of maximum penalty - penalty imposed on the basis of technical error - non downloading of E-way Bill-01 - The Allahabad High Court reviewed the matter and set aside the penalty. - The technical error in not downloading the E-way Bill-01 was deemed unintentional. The court relied on Division Bench judgments, particularly citing the case of Harley Foods Products Ltd. This precedent emphasized that penalties should not be imposed when there is no deliberate evasion of tax.

View Source

← Previous Next →

Levy of maximum penalty - penalty imposed on the basis of ...

Case Laws GST

May 3, 2024

You may also like:

Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

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...

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 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 - Compliance with the E-Way bill as required under the provisions of the CGST/UPGST Act and related rule or not - presumption of tax evasion in its...

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 - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under...

Non-disclosure of certain material information in the offer documents - This is a fit case where no penalty could be imposed and the question of imposing the maximum...

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...

Levy of penalty u/s 158BFA(2) - penalty has been levied on the amount of undisclosed income without providing any working of maximum and minimum penalty leviable - No penalty - AT

Penalty order - wrongful mention of place of supply in E-Way bills - intent to evade tax or not - The High Court noted that the incorrect address mentioned in the E-Way...

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...

Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the...

Expired e-way bill - Levy of penalty - the discrepancy pointed out is only on the date of invoice which is shown as 03.02.2021 while that shown in the e-way bill was...

Levy of tax / penalty - error with regard to the address of the consignee in the E-Way Bill - The High court observes that in numerous judgments, it has been established...

Quick Updates: