TaxTMI 
TaxTMI 
penalty u/s 122(1) (ii) covered under 74(8)-?
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....enalty u/s 122(1) (ii) covered under 74(8)-?<br> Query (Issue) Started By: - SUSHIL BANSAL Dated:- 12-10-2023 Last Reply Date:- 13-10-2023 Goods and Services Tax - GST<br>Got 3 Replies<br>GST<br>Show cause notice for Fy 18-19 issued for supplying goods without eway bill proposing penalty u/s 122(1) (ii). 1. penalty as proposed u/s 122(1) (ii) can be covered under 74(8) ?.In my opinion it should n....
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....ot be.if under impression of 74(8) we deposited penalty@25% within 30 days of SCN (DRC-03 with the SCN No & 74(8) filed), whether we can claim refund & the proceedure thereof Further if department accepts our DRC then what? 2. in this client issued part-A but failed to issue part B, & the sales was local sales in motarised vehicles.If we submit all evidences ,account confirmation from the recepie....
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....nt also, then whether our case is out of 122(1) (ii) & in such a situation whether it will fall under general penalty u/s 125 & whether general penalty can be imposed as the SCN has no reference of Section 125. 3. In this case client did not issue eway bill of 6 invoices, whether the general penalty u/s 125 is per default or it will be single penalty of all such 6 defaults Reply By KASTURI SETHI....
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....: The Reply: Dear querist, Query wise reply is as under :- (i) Section 74 (8) is not applicable to Section 122(1)(ii) of CGST Act as Section 74 (8) talks of sub-section 1 of Section 74 where fraudulently tax has been evaded or ITC availed. In this case, goods were supplied without e-way bill. It appears to be a procedural lapse. (ii) If the tax payer can prove with ALL documentary evidences to....
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.... the effect that they have not evaded tax, refund of penalty can be claimed. subject to clean chit in the case booked. Refund can be claimed even if DRC-03 is accepted. It is well settled law that the Adjudicating Authority cannot go beyond the gamut of SCN. In case Section 125 has not been invoked in the SCN, general penalty cannot be imposed upon the noticee under Section 125. Pl. note that the ....
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....department can issue corrigendum prior to the adjudication of the SCN as per Adjudicational Manual. (iii) Offence-wise penalty can be imposed upon. Other information (i) If there is no revenue loss to the Govt. the department may take lenient and impose minimum penalty. (ii) Any mistake/lapse which does not cause revenue loss to the Govt., that is a procedural lapse. There is provision for im....
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....position of penalty for procedural lapse. (iii) Refund claim will be co-related with offence committed. Clean chit is an absolutely must in the case mentioned above. Reply By SUSHIL BANSAL: The Reply: Sir, I think client should get benefit of penalty concessions u/s 74(8) if the show cause notice has been issued by invoking provisions of section 74 Reply By KASTURI SETHI: The Reply: Your thi....
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....nking is correct in the situation detailed in the query.<br> Discussion Forum - Knowledge Sharing ....