Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights June 2024 Year 2024 This

The High Court reviewed penalties imposed for lack of e-way ...


High Court reduces penalties for e-way bill violations, cites lack of fairness. Petitioner to pay Rs. 15 Lakhs to PM Cares Fund.

Case Laws     GST

June 28, 2024

The High Court reviewed penalties imposed for lack of e-way bills, noting violations of natural justice and lack of proper consideration. Bank Guarantees expired without renewal, leading to penalties. Petitioner directed to pay Rs. 15 Lakhs to PM Cares Fund and Rs. 75,000 to State GST authority. Petitioner exempt from GST on machinery movement. Penalty reduced to Rs. 25,000. Petitioner to donate Rs. 15 Lakhs to PM Cares Fund. Respondent No. 3 to investigate staff responsibility for expired Guarantees. Writ petition concluded.

View Source

 


 

You may also like:

  1. Rejection of declared transaction value under Valuation Rule 12, re-determination of value under Valuation Rules 4-9. Commissioner followed Rule 9, adopted actual values...

  2. Contravention of Sections 8(1) and 9(1)(f)(i) of the Foreign Exchange Regulation Act, 1973 - receiving foreign exchange payments in 1996-97 through fake export documents...

  3. Minor error in e-way bill relating to vehicle number, goods detained citing invalid e-way bill. HC held detention unjustified as circular permits imposing penalty of Rs....

  4. Imported material diverted to unit other than permitted unit, resulting in contravention of import-export policy provisions. Goods held liable for confiscation u/s 111...

  5. The appellate tribunal examined the penalty imposed on the company and individual for contravention of Section 6(3)(a) of FEMA and Regulations 5, 6, and 13 of the...

  6. 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...

  7. Challenge to penalty order u/s 129(1) of CGST Act for non-generation of Part-B of E-way bill. Petitioner accepted notice and paid Rs. 11,08,150 penalty voluntarily...

  8. The case involved a violation of the FEMA Act due to accepting and placing bets on cricket matches for clients. The appellant was linked to the raided premises where...

  9. Penalty imposed u/s 112a(ii) of Customs Act for smuggling through mis-declaration and undervaluation. Extent of duty evasion uncertain but forensic evidence established...

  10. Levy of penalty- Fraudulent issuance of GDRs by the Company - the imposition of penalty upon the appellant after 12 years from date of resigning is excessive. In a large...

  11. Customs broker's license suspension case involving violations of Regulations 10(d) and 10(e) of Customs Brokers Licensing Regulations (CBLR), 2018. Gross mis-declaration...

  12. Valuation of imported goods - on the basis of wrong documents submitted by the overseas entity, the appellant had filed the Bills of Entry, the lenient approach can be...

  13. Levy of redemption fine and penalty - re-export of goods - misdeclaration of goods - the penalty imposed under Section 112 (a) of the Customs Act, 1962 is proper....

  14. Levy of maximum Penalty - Delay in submitting the documents for finalization of the Bills of Entry - The Department sought to increase the penalty from Rs. 20,000/- to...

  15. Levy of 200% penalty - Failure to renew e-Way Bill - The appellants should have done since the goods were sold in transit. Therefore, there is a violation had committed...

 

Quick Updates:Latest Updates