Penalty order - Part-B of the e-way bill was not filled up - ...

Case Laws GST

May 16, 2024

Penalty order - Part-B of the e-way bill was not filled up - intent to evade tax - The High court, referencing a previous judgment, ruled that such technical errors, in the absence of intent to evade tax, should not attract penalties. Consequently, the court quashed the penalty orders against the petitioner, emphasizing that the mistake was merely technical and did not constitute tax evasion.

View Source

← Previous Next →

Penalty order - Part-B of the e-way bill was not filled up - ...

Case Laws GST

May 16, 2024

You may also like:

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) - non filling up of Part 'B' of the e-Way Bill - Referencing the judgment in M/s Citykart Retail Pvt. Ltd.'s case, the Court observed that the...

Detention of goods - penalty order - Part B of the E-Way Bill was not filled up - The High court observed that the department failed to prove any intention on the...

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...

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...

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 - goods were unloaded at a place that was not registered in the registration certificate - unloading goods at a location not specified in the e-way bill...

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...

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 - 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...

Evasion of tax - Failure to produce the e-Way Bill in time due to certain technical difficulties - although the petitioner failed to generate the e-Way Bill on time, the...

Reversal of CENVAT Credit - Banking and other Financial Services - once there is an excess payment, malafide intention that too of tax evasion cannot be alleged qua the...

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...

Detention of goods due to incomplete Part B of E-way bill. No dispute on documents/goods. Part B filled before notice/seizure order. No mens rea found to evade tax....

The key points are: Appropriation of Rs. 11,00,000 deposited under protest during investigation cannot be considered as acceptance of liability. The extended period of...

Quick Updates: