Levy of penalty - delay in filing ER-1 returns - There is a ...

Penalty for Late ER-1 Filing Challenged: No Fraud or Misconduct Found, Rule 12(6) Penalty Questioned Under Central Excise Rules 2002.

August 18, 2022

Case Laws Central Excise AT

Levy of penalty - delay in filing ER-1 returns - There is a substantial compliance on part of appellant to all the legal provisions which were in effect during the impugned period. Interest of justice requires that Rule 12 (6) of Central Excise Rules 2002 would not have been invoked. The imposition of late fee is nothing less than imposition of penalty. - Penalty is a grave word which should be imposed only in case of apparent mala fide fraud, suppression of facts, misrepresentation etc. There is nothing apparent in this case on the part of the appellant. - AT

View Source

← Previous Next →

Levy of penalty - delay in filing ER-1 returns - There is a ...

Penalty for Late ER-1 Filing Challenged: No Fraud or Misconduct Found, Rule 12(6) Penalty Questioned Under Central Excise Rules 2002.

August 18, 2022

Case Laws Central Excise AT

You may also like:

Levy of penalty under Rule 12 (6) of Central Excise Rules - late filing of Returns (ER-1) for the period July, 2017 to February, 2018 - There is no saving Clause in the...

HC partially allowed the petition challenging GST late fee and penalty impositions. Court upheld late fee under Section 47(2) of GST Act for delayed annual return...

The assessee's request for fixation of special rate of brand-rate drawback was rejected due to non-fulfilment of basic requirements and time limitation. The assessee...

Belated payment of GST after due date of filing return u/s 139(1) - disallowance u/s 43B - assessee's failure to discharge statutory dues by actual payment within due...

Customs Cargo Service Provider (CCSP) - Suspension of their CCSP approval and imposing a penalty - Demand of value of pilfered goods - custodian of Speedy CFS -...

Levy late fee u/s 234E - intimation u/s 200A - late fee imposed prior to 01.06.2015 - Section 234E of the Act by itself creates a liability and the liability to pay the...

Suspension of Custodianship – Unauthorised removal of seized Red Sander logs - Appellant being custodian of seized container had violated Regulations enshrined in...

Non-filer assessee had taxable income but failed to file return u/s 139(1), later filed return in response to notice u/s 148 without considering section 50C provisions,...

Demand of late fee u/s 47(1) of the CGST / SGST Act - delay in filing of returns - Amnesty Scheme - GST portal does not support payment of late fee for late filing...

Penalty levied u/s 271(1)(c) - disallowance of the deduction claimed by the assessee u/s 35 - AO has not brought out his case as to why penalty u/s.271(1)(c) of the Act...

The key points covered in the legal document are: 1. It introduces new forms (GST SPL-01 to GST SPL-08) for taxpayers to apply for waiver of interest and penalty u/s...

Imposition of penalty - non filling of ER-5 and ER-6 returns within the period prescribed - contravention is only a procedural violation and subsequently the required...

Late payments towards EPF and ESI under section 36(1)(va) - Contribution made prior to filing of the return of income u/s. 139(1) - Addition by way of adjustment while...

Penalty proceedings u/s 271(1)(c) - Assessee company failed to provide bonafide explanation for inflated expenses claimed in revised return, contrary to audited...

Penalty proceedings u/s 271(1)(c) r.w.s. 274 - additional income declared in the return filed in response to notice u/s 153A as compared to original returned filed u/s...

Quick Updates: