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VAT - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Levy of penalty - non-issuance of Tax Invoice - instead, Sale ...

VAT and Sales Tax

April 1, 2019

Levy of penalty - non-issuance of Tax Invoice - instead, Sale Invoice were issued - in the absence of requisite details supplied by the purchasing dealers, no penalty cannot be imposing on selling dealer / assessee.

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  2. Issuance of SCN and levy of penalty where service tax with interest paid before issuance of show cause notice - authorities are precluded from issue of show-cause notice - HC

  3. The appellants have issued invoices without payment of duty and issue of invoice without payment of duty is contravention of provision of Cenvat Credit Rules - Levy of...

  4. Levy of penalty on dealers who issues Bogus Invoices - Cenvat Credit - Bogus credit - levy of penalty confirmed, though reduced - AT

  5. Minimum penalty being 100% of the tax sought to be evaded on account of non-disclosure of commission income on account of sale of the above plots should be levied - AT

  6. Penalty - service tax is paid along with interest before issuance of SCN - applicability of Section 73(3) of the FA - levy of penalty waived for more than one reason - AT

  7. Levy of penalty - assessee had discharged the entire liability of payment of service tax and interest thereon before the issuance of show cause notice - No penalty - HC

  8. Levy of penalty - As the assessee had paid service tax and interest by showing their bonafides before issuance of SCN - Penalty liable to be waived of by invoking Section 80 - AT

  9. Levy of penalty - payment of service tax and interest before issuance of SCN - Sub-section 3 of section 73 of the Act, prohibits initiation of proceedings for recovery...

  10. Levy of penalty when service tax has been paid before issuance of show cause notice - lack of availability of qualified staff - no penalty - AT

 

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