Imposition of penalty u/s 122(xiv) of the CGST Act - detention ...

Case Laws GST

January 14, 2021

Imposition of penalty u/s 122(xiv) of the CGST Act - detention of goods and vehicle on the ground that vehicle was not carrying the valid e-way bill - whether the Superintendent of State Tax has exceeded his jurisdiction in imposing the penalty? - - HC For the breach which falls under Section 122(xiv), the penalty is fixed @₹ 10,000/-. So far the penalty for an amount equivalent to tax is concerned those are for the incidents when the tax is sought to be evaded or not deducted under Section 51 etc. The other incidences as cataloged in Section 122 of the CGST Act are not relevant to the present case and as such we are of the firm view that the Superintendent of State Tax has exceeded his jurisdiction while imposing the penalty.

View Source

← Previous Next →

Imposition of penalty u/s 122(xiv) of the CGST Act - detention ...

Case Laws GST

January 14, 2021

You may also like:

Release of vehicle - the vehicle carrying goods were found to be carried in violation of GST provisions - The petitioner is the owner of the vehicle but he failed to...

Levy of penalty - Profiteering - purchase of flat - It is apparent from the perusal of Section 122 (1) (i) that the violation of the provisions of Section 171 (1) is not...

Penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - goods detained on the ground that the goods were being transported on a vehicle different from...

Detention of goods alongwith vehicle - Allegation of attempt to sale goods in between - Any defect, if any, in the documentation accompanying the goods for purpose of...

Levy of penalty u/s 112(a) of the Customs Act, 1962 on an employee of the Customs Broker - classification of imported goods - The commissioner has recorded as finding...

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

Levy of GST on the penalty levied in the disciplinary proceedings - the penalty imposed, under Rule 7(b) (xiv) of the Code in a disciplinary proceedings initiated...

Levy of penalty u/s 129(3) of the U.P. Goods and Services Tax Act, 2017 - demand based on mere presumptions - the proceedings has been initiated solely on the basis of...

Release of goods alongwith vehicle - seizure on the ground that driver of the vehicle did not carry valid document - The respondents shall release the goods on (i) the...

Detention of goods alongwith vehicle - detention of goods on the ground that out of the two e-way bills generated by the petitioner validity of one of them had expired -...

Levy of penalty - non availability of the delivery challan with the vehicles - In the instant case, there has been no evasion of tax. - E-way bill was properly generated....

Classification of imported goods/ Ranger (non-electric) Vehicles - import of vehicles including All Terrain Vehicles [ATVs] - even if passengers are transported in the...

Detention of goods alongwith the vehicle - detention on the ground that in the e-way bill the petitioner had deliberately misdeclared the vehicle as ODC (Open Dimension...

Imposition of penalty under Section 122 of CGST Act - Without waiting for statutory period stipulated under the Act, assessment Order came to be issued in Form GSTR...

Profiteering - supplies of “luggage trolley bag/suitcases”, namely “Tropic 45 Weekender Black” and “Neolite Strolly 53 360 (VIP) FIR - the violation of the provisions of...

Quick Updates: