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 September 2024 Year 2024 This

Petition for review dismissed concerning imposition of penalty ...


Penalty reduced in e-waybill updation case due to genuine difficulty.

Case Laws     GST

September 26, 2024

Petition for review dismissed concerning imposition of penalty for non-updation of four e-waybills. Court acknowledged e-waybills were updated within two minutes of interception and genuine difficulty in immediately updating part-B. Previous order, being non-speaking and harsh, modified penalty to Rs. 50,000/-. Difficult to conclude court overlooked non-updation of part-B of fourth e-waybill. No reason to conclude court was oblivious of such statement when passing order.

View Source

 


 

You may also like:

  1. Benefit of reduced penalty of 15% u/s 28(5) - Delay in payment of penalty due to Public Holiday - The appellant voluntarily paid the differential BCD and interest upon...

  2. Quantum of penalty u/s 114 of CA - Power of Commissioner (Appeals) to reduce the penalty - It is not the case that penalties imposed under the provisions is a mandatory...

  3. Penalty - Confiscation of foriegn currency - carrying currency in excess of prescribed limit - penalty reduced - AT

  4. 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...

  5. Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to...

  6. Mis-declaration of quantity and value of goods in SEZ unit - penalty u/ss 112(a) and 114A of Customs Act 1962. Option for reduced 25% penalty u/s 114A to be extended if...

  7. The case involves imposition of penalty on a Customs House Agent (CHA) u/s 114 (iii) of the Customs Act 1962 for misusing drawback benefit through fraudulent exports....

  8. 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...

  9. The case involved penalty proceedings u/s 270A for under-reporting or misreporting of income. The appellant argued that there was no underreporting as the transaction...

  10. Loss reduced due to adj. u/s 143(1) – demand of tax is sustainable

  11. The impact of imposing penalty and purpose of reduced penalty not fulfilled - deterring the appellant from repeating the offence - Continued violation of policy...

  12. 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...

  13. The case involved a dispute regarding the entitlement to a reduced penalty under the second proviso to Section 78(1) of the Finance Act 1994. The appellant had not...

  14. LTCG u/s 45 - taxability on accrual basis - date of receipt of money is not certain - difficulty in claiming exemption u/s 54 or 54EC - some genuine cases the...

  15. Imposition of penalty u/s 76 of the FA, 1994 - delayed payment of tax - financial difficulty - invocation of section 80 - it is a fit case to waive the penalty - AT

 

Quick Updates:Latest Updates