The High Court considered a case involving penalty imposition on ...

Levy of penalty on transportation of goods - petitioner's right to hearing violated - order set aside for lack of evidence

Case Laws GST

June 5, 2024

The High Court considered a case involving penalty imposition on a goods transportation transaction due to discrepancies between loaded goods and E-Invoice. The petitioner's right to a fair hearing was violated as relied-upon documents were not provided, breaching natural justice principles. The court noted lack of detailed description or timing of document receipt by Jeet Ram, questioning its authenticity. Proper documentation protocol for receipt acknowledgment was emphasized. The court found inconsistencies in revenue authorities' claims and petitioner's actions, leading to order reversal. The revenue authority was directed to provide all adverse materials for petitioner's response, followed by a fresh decision u/s 129 of the UP GST Act, 2017. The impugned order was set aside, and the petition was disposed of.

View Source

← Previous Next →

The High Court considered a case involving penalty imposition on ...

Levy of penalty on transportation of goods - petitioner's right to hearing violated - order set aside for lack of evidence

Case Laws GST

June 5, 2024

You may also like:

Undervaluation of imported goods - Patchouli Oil - The CESTAT found that the rejection of the declared value lacked legal basis and was unsupported by evidence. The...

Demand of duty and Levy of penalty - Levy of penalty on Director - Clandestine removal - The demand was based on data printouts retrieved from a third party's computer,...

Penalty imposed u/s 114(1) of the Customs Act, 1962 for alleged abetment of illegal export by arranging lorries. Lack of admissible evidence showing knowledge of goods...

Penalty imposed by the Settlement Commission u/s 271(1)(c) - The petitioner argued against the penalty, citing lack of mens rea and the absence of evidence showing...

Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...

Levy of penalty - Smuggling of Gold - seizure - Commissioner (Appels) set aside the penalty - The Tribunal found insufficient evidence to establish the Respondents...

Penalty u/s 271AAB - Defects in the notice issued u/s 274 - CIT(A) reduced the penalty to 10% applying provisions of Section 271AAB(a) of the Act as against penalty...

Levy of penalty - The appellant was accused of failing to produce proper invoices or delivery challans during the transportation of goods, which led to a penalty being...

Central Excise demands cannot be sustained solely based on confessional statements without corroborative documentary evidence. Retracted affidavits cannot be relied upon...

Customs Act, 1962 - Penalty levied on appellant as co-noticee for principal violator's diversion of duty-free imported goods under DEEC scheme to local market without...

The High Court quashed refund rejection orders for lack of opportunity for personal hearing as mandated by Rule 92(3) of CGST Rules, 2017, violating principles of...

Review petition - Levy of penalty u/s 271(1)(c) - Tribunal sustaining the levy without providing an opportunity of hearing - Review applicant had paid entire tax amount...

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

Penalty for non deduction of tax at source - bona fide belief proved - penalty set aside - AT

Quick Updates: