The High Court quashed penalty u/s E-Way Bill violation, ...

Over Dimensional Cargo (ODC): Penalty order for E-Way Bill violation quashed, emphasizing need for mens rea in tax evasion cases.

Case Laws GST

May 31, 2024

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 for penalty. Transit speed not valid for penalty per circular. Speculative reasoning for penalties unfair. Penalties deter fraud, ensure compliance. Without intent, penalties unjust. Penalty imposition must be based on evidence of misconduct. Orders quashed, petition allowed.

View Source

← Previous Next →

The High Court quashed penalty u/s E-Way Bill violation, ...

Over Dimensional Cargo (ODC): Penalty order for E-Way Bill violation quashed, emphasizing need for mens rea in tax evasion cases.

Case Laws GST

May 31, 2024

You may also like:

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...

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

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...

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...

Prosecution Proceedings initiated u/s 276C - Bogus LTCG - guilty mind i.e., mens rea - willful evasion of tax on claims made under the head LTCG/Short Term Capital Loss...

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 - 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...

Inadvertent error by bank officials ignoring restraint orders led to FIR against bank officials for offences under IPC provisions. Continuation of criminal proceedings...

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...

Offence punishable u/s 276CC - mens rea of the petitioner - non filing of the income tax return for the assessment year 2012-2013 - It is for the petitioner to rebut the...

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...

Cognizance of offence u/s 276CC - non filing of ITR - requirement of mens rea - When the amount in question along with the interest has already been paid, no sentence...

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...

Revocation of Customs Broker license - The Customs Broker is responsible for verifying the correctness of information related to cargo clearance and advising clients on...

Dishonor of Cheque - Generally, in the criminal law, mens rea is an essential component of crime but dishonour of cheque is a criminal offence where there is no need to...

Quick Updates: