Storage of goods at unreported location after expiry of e-way ...

Court Rules 200% Penalty for Expired E-Way Bill Excessive; Orders Refund Due to No Confiscation in Transit.

March 13, 2023

Case Laws GST HC

Storage of goods at unreported location after expiry of e-way bill - The petitioner was certainly at fault in not recording the additional godown at the time of generation of the e-way bill, but at the same time, the petitioner ought not to be penalized with two hundred percent penalty for such trivial offence. As the goods were not confiscated while on the move, imposition of penalty under Section 129 of the Act is erroneous and bad in law. - Amount collected ordered to be refunded - HC

View Source

← Previous Next →

Storage of goods at unreported location after expiry of e-way ...

Court Rules 200% Penalty for Expired E-Way Bill Excessive; Orders Refund Due to No Confiscation in Transit.

March 13, 2023

Case Laws GST HC

You may also like:

The Rajasthan High Court considered a case involving the detention of goods due to an expired e-way bill, raising concerns about tax evasion. Citing a judgment from the...

Levy of penalty @200% - e-way bill which was generated by the appellant had expired and at the time when the vehicle was intercepted four days had lapsed - The High...

Challenge to penalty order u/s 129(1) of CGST Act for non-generation of Part-B of E-way bill. Petitioner accepted notice and paid Rs. 11,08,150 penalty voluntarily...

Validity of the ‘e-Way bills’ had expired during goods in transit - Heavy levy on duty with penalty - This Court is of the opinion that the ‘e-Way bills’ had expired...

Levy of 200% penalty - Failure to renew e-Way Bill - The appellants should have done since the goods were sold in transit. Therefore, there is a violation had committed...

Levy of penalty - Compliance with the E-Way bill as required under the provisions of the CGST/UPGST Act and related rule or not - presumption of tax evasion in its...

Confiscation of imported liquor cases, imposition of penalties, and demand of duty. The Tribunal held that there was no intentional misdeclaration or fraudulent intent...

Smuggling - illegal importation of the seized gold - Confiscation of the gold and Indian currency - The Tribunal found no evidence linking the seized Indian currency to...

Levy of penalty - the e-way bill had expired one hour fifteen minutes prior to interception - The High Court acknowledged that while the e-way bill had expired, the...

Levy of penalty - at the time of detention was that one of the E-Way Bills had expired - The High court held that mens rea to evade tax is essential for imposing...

Quantum of penalty - suppression of taxable turnover - imposition of penalty at 200% was excessive and levy of penalty at 100% would meet the ends of justice.

The High Court quashed penalty u/s E-Way Bill violation, classifying goods as ODC due to speed without intent to evade tax. Relying on precedent, mens rea is essential...

Levy of penalty equal to 200% - Detention of consignments - quantity of the boxes were lesser than the quantity shown in the document - levying penalty on the entire...

Situation arising out of lockdown ordered as a precaution for prevention of Coronavirus spread - extension of dates of courts to approach the courts of law - All interim...

The appellants challenged the order of the Commissioner (Appeals) denying eligible interest on the refunded amount. The court held that interest accrued on the deposited...

Quick Updates: