Petition for review dismissed concerning imposition of penalty ...

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

September 26, 2024

Case Laws GST HC

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

← Previous Next →

Petition for review dismissed concerning imposition of penalty ...

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

September 26, 2024

Case Laws GST HC

You may also like:

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...

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...

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

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...

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...

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...

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...

AO imposed penalty under s.270A for unsubstantiated business expenses including advertising, development, land, and excavation charges, which were disallowed from...

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

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...

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

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...

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....

Penalty imposed on a small player in dry cell battery market reduced from 4% to 2% of relevant turnover due to mitigating factors like insignificant market share, lack...

This case pertains to the imposition of penalty u/s 270AA for under-reporting of income due to misreporting. The assessee had availed interest-bearing loans and advanced...

Quick Updates: