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 May 2024 Year 2024 This

Penalty order u/s 129(3) - penalty order subsequent to search ...

GST

May 13, 2024

Penalty order u/s 129(3) - penalty order subsequent to search and seizure of the godown - In light of the above precedent and considering the facts of the present case, the High Court finds that the penalty proceedings initiated against the petitioner are not justified. Therefore, the impugned orders are quashed and set aside.

View Source

 


 

You may also like:

  1. Seizure of cash in election by ECI - IT Dept. has completely failed to appreciate that neither the seizure was u/s 132 nor the pre-requisite to an exercise of search and...

  2. Legality of search and seizure conducted at the residential premises of the petitioner - The High Court meticulously analyzed the legislative intent and statutory...

  3. Search and Seizure - failure in filing regular monthly returns/statements - consignment of taxable goods transported by it - The respondent no. 5 is a competent officer...

  4. Validity of the assessment order passed u/s 147 r.w.s. 143(3) - post search assessment - in the case on hand the pending reassessment proceedings u/s 147 got abated by...

  5. Assessment u/s 153C - AR submitted that the impugned assessment order framed under S. 143(3) - the search took place - assessment ought to have been framed u/s 153C...

  6. Assessment u/s 143(3) - search and seizure action U/s 132 was taken during pendency of assessment proceedings - proceedings initiated U/s 143(3) stood abated by virtue...

  7. Seizure of goods - release of seized goods - evasion of GST - petitioner has one declared godown and three undeclared godowns and stocks were also found at the...

  8. A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

  9. Assessment u/s 153A - While recording the statement during the course of search and seizure and survey operations, no attempt should be made to obtain confession as to...

  10. Search and seizure proceedings initiated u/s 132 - a diary that was found during the search were seized recordings of various transactions with abbreviations and amounts...

  11. Search and seizure u/s 132 - sufficiency and insufficiency of reasons to belief for warrant of authorization - Even if it is presumed for a moment that warrant relating...

  12. SIB MANAGEMENT SYSTEM for search and seizure operations under GST

  13. Initiation of search and seizure u/s 132 - stock-in-trade of business cannot be seized during search and seizure operations conducted on or after June 1, 2003 - HC

  14. Defreezing of bank accounts - Implication of Non-Reporting of Seizure Forthwith to the Magistrate - The Supreme Court judgment addresses the critical question of whether...

  15. Statement recorded u/s 133A (3)(iii) is different than the statement recorded during search and seizure u/s 132(4), both have different evidentiary value

 

Quick Updates:Latest Updates