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 December 2024 Year 2024 This

The High Court quashed the order imposing penalty u/s 129(3) of ...


High Court quashes penalty order for not generating e-invoices; directs refund.

December 4, 2024

Case Laws     GST     HC

The High Court quashed the order imposing penalty u/s 129(3) of the CGST/SGST Acts for not generating e-invoices. The court directed refund of any amount collected from the petitioner pursuant to the quashed order and ordered the competent authority to pass fresh orders after considering Sections 122 and 126 of the CGST/SGST Acts.

View Source

 


 

You may also like:

  1. Refund of GST - Export of goods - allegation of use of fake invoices to claim refund - Since the present is a case of an allegation of raising fake invoices and the...

  2. Refund of IGST on Export– Invoice mis-match cases –Alternative Mechanism with Officer Interface

  3. Refund of IGST on Export– Invoice mis-match Cases –Alternative Mechanism with Officer Interface

  4. Refund of IGST on Export– Invoice mis-match Cases – Alternative Mechanism with Officer Interface

  5. Circular provides revised procedure for electronic filing and processing of refund applications by Canteen Stores Department (CSD) u/s 55 of CGST Act. CSD can...

  6. The Public Notice issued by the Office of Principal Commissioner of Customs addresses the issue of IGST refunds on exports that remain unprocessed due to SB005 error,...

  7. Refund claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - The petitioner sought direction for the refund of Input...

  8. Refund of SAD - It is apparent from the copy of receipt for filing refund claim that the appellant had filed the copy of sale invoices and also summary of sale invoices...

  9. Refund of SAD - Stamp of endorsement - Even though it is alleged by the department that two sales invoices did not bear the required endorsement, it is not established...

  10. Levy of penalty u/s 129(5) of GST Act for discrepancy between PIN code of petitioner in Tax Invoices and E-Way Bill. Court held minor discrepancy in PIN code in GST...

  11. Duty refund claimed based on affidavit and certificate was inappropriate. Revenue did not dispute discharge of duty by appellant on revised invoice. Appellant...

  12. Lesser sanction of refund claim and non-payment of interest - The department was required to sanction the amount as claimed in the original refund application, which was...

  13. The court held that refund claims cannot be denied or modified solely due to missing details like address in invoices. The only requirement is that the input service was...

  14. Refund claim - rejection on the ground that the invoice of service is not in the name of the appellant whereas the same is in the name of CHA - in the service provider’s...

  15. Refund claim - Period of limitation - SEZ unit - distribution of input services (ISD) CESTAT was not justified in holding that in case of ISD invoices, for all purposes,...

 

Quick Updates:Latest Updates