Levy of penalty - Compliance with the E-Way bill as required ...

Case Laws GST

May 13, 2024

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 absence - The High Court scrutinized the timing of E-Way Bill download and interception, concluding that the E-Way Bill was indeed downloaded before the interception, indicating compliance with the law. The Court noted that the E-Way Bill and invoice matched the goods, suggesting no intent to evade tax. - The Court observed that the penalty order was passed on the same day as the show cause notice, denying the petitioner an opportunity to respond, thus violating principles of natural justice. In light of these findings, the High Court allowed the writ petition, quashing the penalty orders and directing the refund of the tax and penalty amounts deposited by the petitioner.

View Source

← Previous Next →

Levy of penalty - Compliance with the E-Way bill as required ...

Case Laws GST

May 13, 2024

You may also like:

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

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...

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...

Penalty u/s.271(1)(b) - no compliance to notice u/s 142(1) - The AO levied the penalty for non-compliance of notice dated 13.06.2016, however, there is no reference of...

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 u/s 272A(1)(d) - The bonafide or other wise malafide of non compliance is also required to be kept in mind. The tax and interest are statutory levies,...

Levy of penalty u/s. 271B - The infraction of Section 44AB gets attracted only when the assessee maintains the books of accounts but fail to get them audited - no reason...

The High Court quashed penalty u/s E-Way Bill violation, classifying goods as ODC due to speed without intent to evade tax. Relying on precedent, mens rea is essential...

Penalty u/s. 271(1)(b) - assessee failed to give reasons for non-compliance of statutory notice u/s. 142(1) - till the disposal of appeal by the CIT(A) the assessee...

AMENDMENTS IN THE CGST ACT, 2017 - FINANCE Bill, 2021

Benefit of Amnesty Scheme - Penalty levied u/s 271D and 271E - When a specified sum is so provided as the penalty, such specified sum is the minimum penalty payable....

Penalty u/s 271(1)(c) - Penalty order did not specify the particular limb under which penalty u/s 271(1)(c) is levied. AO has not specified that penalty is either levied...

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

The case involves penalty imposition u/s 272A(1)(d) for non-compliance with statutory notices issued u/ss 143(2) and 142(1). Assessee explained non-compliance due to a...

Refund of amount with interest from the date of levy till final payment at the rate of 15% per annum - petitioners did not challenge the assessment order under three...

Quick Updates: