Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Levy of penalty - failure to produce a valid e-way bill - The ...


Court Upholds Penalty Imposed for Missing E-Way Bill; Petitioner Pays Without Objection, No Unlawful Action Found.

March 13, 2023

Case Laws     GST     HC

Levy of penalty - failure to produce a valid e-way bill - The authority merely performs the statutory obligation - Here, it does not appear that the authority acted in any manner contrary to law. Travelling without a proper e-way bill attracts penalty. The authority assessed the penalty amount and the petitioner deposited the same without a murmur. - There is hardly any reason to interfere in the instant proceeding - HC

View Source

 


 

You may also like:

  1. The High Court considered the legality of a penalty imposed u/s 31(3) of the Bihar Finance Act, 1981, due to the want of Form 28B. The issue was whether the defendants...

  2. The High Court quashed the orders of the Appellate and Adjudicating Authorities imposing penalty on the petitioner for transporting goods after the expiry of the e-way...

  3. Penalty imposed on trader for importing goods with invalid import declaration form (Form XVI) instead of prescribed Form XVI u/s 48A of Uttarakhand VAT Act. Tribunal...

  4. Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the...

  5. Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

  6. 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...

  7. Levy of penalty u/s 54(1)(2) of the U.P. VAT Act, 2008 - men-rea - The Court concluded that mens rea is indeed an essential prerequisite for imposing a penalty under...

  8. The High Court correctly distinguished between the jurisdiction vested in every person or public office and the District Registrar in determining penalty on...

  9. Levy of Personal Penalty on the Director of the company and Drivers of the trucks (transporters) - Penalties u/r 26 of CER - Abetment - Clandestine removal - gutka - The...

  10. Imposition of penalty under Section 78 - Merely because penalty under Section 78 has been imposed for the earlier period, no penalty can be imposed for any subsequent...

  11. CESTAT Chennai held that penalty u/s 114 Customs Act was not imposed on Respondents for smuggling undeclared cigarettes concealed with gypsum plaster. Penalty was...

  12. The Punjab and Haryana High Court held that undisclosed income found during a search, related to a pawning business, falls within the scope of Section 269SS of the...

  13. Levy of penalty - Generalia specialibus non derogant - levy of special penalty over general penalty - the Commissioner perfectly justified in imposing penalty under...

  14. Suit decreed partially for recovery, doctrine of lis pendens applied. Agreement dated 17.08.1990 not found fraudulent or result of collusion between plaintiff and...

  15. The Appellate Tribunal held that for penalty u/s 270A, there must be satisfaction by the AO about concealment of income or inaccurate particulars. Citing Golden Peace...

 

Quick Updates:Latest Updates