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

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 ...

GST

January 14, 2021

You may also like:

Detention of goods alongwith vehicle - goods carrying valid E-way bill or not - evasion of tax or not - Non-generation of E-way bill for earlier Invoices - There was no...

Detention of goods - absence of valid E-way bills - procedural irregularity or minor errors - Goods to be released after furnishing of Bank Guarantee(s) equal to 100% of tax.

E-way bill Rules - Rule 138D as amended - Facility for uploading information regarding detention of vehicle

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...

Levy of penalty under Section 129(1)(b) of the CGST Act - jurisdiction to detain goods and vehicle - allegation is that the vehicles carried consignments under 'Bill to...

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 -...

Detention of goods alongwith vehicle - Since the requirement of the E-way bill was not applicable for the petitioner during the above period, the seizure itself is bad in law.

Detention of goods with vehicle - delay in transporting the consignment after filing E-way bill due to flood - revenue ought to have taken a lenient view-rather a practical view.

Expiry of the E-WAY BILL - Detention of goods alongwith vehicle - Once the assessing authority has recorded in his proceedings that the E-WAY BILL has been generated,...

Detention of motor vehicle - RANGE ROVER motor vehicle transported from Coimbatore to Thiruvananthapuram as 'used personal effect' of the 2nd respondent - detention on...

Quick Updates: