TMI BlogGeneral Penalty / Residual Penalty Section 125X X X X Extracts X X X X X X X X Extracts X X X X ..... er this Act, shall be liable to a penalty which may extend to twenty-five thousand rupees. Comparative review General penalty provisions are more or less in line with the following provisions of subsumed Central laws in addition to the provisions of VAT laws of various States: Section/Rule Act/Rule Provision Rule 27 Central Excise Rules, 2002 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... R STATE TAXES EXCISE-CUM-PROPER OFFICER, BADDI (HP)( 2022 (9) TMI 91 - APPELLATE AUTHORITY, GST, HIMACHAL PRADESH ) Issue: Imposition of tax and penalty under section 129 of CGST/HPGST Act 2017 due to expired E-Way bill. Facts: The vehicle carrying goods was intercepted, and the E-Way bill was found expired. The appellant claimed that the E-Way bill was extended and valid until midnig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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