The Punjab and Haryana High Court addressed a case involving the ...

Mens rea is proven in case of refund granted twice. Levy of penalty u/s 11AC sustained.

May 30, 2024

Case Laws Central Excise HC

The Punjab and Haryana High Court addressed a case involving the recovery of a refund granted twice, leading to the grant of refund again by suppressing the fact of suo moto availment of credit. The issue revolved around the levy of penalty u/s 11AC of the Act, 1944, which requires the presence of mens rea. The court held that under Section 11AC, penalty is imposed when there is an intention to evade duty payment, such as through fraud, collusion, willful misstatement, or suppression of facts. In this case, the appellant's mens rea was established by their conduct of obtaining the refund twice while concealing the credit availment. The court found no errors or perversity in the impugned order, leading to the dismissal of the appeal.

View Source

← Previous Next →

The Punjab and Haryana High Court addressed a case involving the ...

Mens rea is proven in case of refund granted twice. Levy of penalty u/s 11AC sustained.

May 30, 2024

Case Laws Central Excise HC

You may also like:

If there is no mens rea, no mandatory penalty u/s 11AC - SC

Levy of penalty u/s 54(1)(2) of the U.P. VAT Act, 2008 - men-rea - The Court concluded that mens rea is indeed an essential prerequisite for imposing a penalty under...

Levy of penalty - mandatory penalty u/s 11AC - where demand beyond the normal period of limitation has been dropped there is no case for levy of penalty u/s 11AC - AT

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 - mens rea in evasion of tax - It is well settled that by merely using the expression “mens rea”, it would not amount to concluding that there was a...

Levy of penalty under Section 10A of the Central Sales Tax Act, 1956 - C-Forms - inter-state sales - the essential ingredient of mens rea for levy of penalty on the...

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 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...

Liability to pay fine and penalty - The Punjab & Haryana High Court allowed the appeal, quashing the impugned order. The Court emphasized the necessity of proving mens...

Levy of penalty - there is no mens rea or any premediated thought in non-complying with the statutory requirements, as no duty was actually payable upon import, being...

Levy of penalty on Director u/r 26 of CER - involvement of the director of the appellants in clandestine activities or not - here are not much reasoning has been...

Penalty levied u/s 271(I)(c) - Whether "Mens rea" is apparent in this case? - where the two regular appellate authorities have granted the relief to the Assessee by...

Penalty u/s 53 - Karnataka VAT - Once statutory contravention is established, then section 53(12) is attracted which provides for levy of penalty - presence of Mens Rea...

Penalty u/s 114(i) on CHA - Export of "Carbon Black" - Obligation of CHA for the unauthorized loading of the container without LEO (Let Export Order) - The Tribunal...

Adjustment of Penalties from Refund amount - After an appellate order allowed redemption of the seized currency upon payment of fines and penalties, the appellant filed...

Quick Updates: