Technical Problems In Uploading Part B Of E-Way Bill Not A Ground To Set Aside Penalty & Detention Under CGST Act : Kerala HC [Read Judgment]
6 years, 7 months ago

Technical Problems In Uploading Part B Of E-Way Bill Not A Ground To Set Aside Penalty & Detention Under CGST Act : Kerala HC [Read Judgment]

Live Law  

The High Court of Kerala has held that technical glitches in uploading Part B of E-Way Bill cannot be a ground for setting aside penalty and detention under the CGST Act.The Court held so in the case Garuda Timber Traders v. Assistant Sales Tax Officer and others, while dismissing a writ petition filed by a timber dealer, who challenged detention of his consignment by the authorities. The High Court of Kerala has held that technical glitches in uploading Part B of E-Way Bill cannot be a ground for setting aside penalty and detention under the CGST Act. The Court held so in the case Garuda Timber Traders v. Assistant Sales Tax Officer and others, while dismissing a writ petition filed by a timber dealer, who challenged detention of his consignment by the authorities under Section 129 of the Central Goods and Services Tax Act for failing to fill up Part B of the E-Way Bill. The precedents of High Court of Kerala in Commercial Tax Officer v. Madhu T. B and The Assistant Sales Tax Officer v. Indus Towers were also taken note of by the judgment.

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History of this topic

Cash Seized From Assessee Cannot Be Retained By GST Dept Or IT Dept Prior To Finalisation Of Proceedings: Kerala High Court
1 month, 1 week ago

Cash Seized From Assessee Cannot Be Retained By GST Dept Or IT Dept Prior To Finalisation Of Proceedings: Kerala High Court

Live Law  

The Kerala High Court stated that illegal cash seizure by GST Department and handing over to Income Tax Department is illegal under Section 132A of the Income Tax Act. Jyasankaran Nambiar and Easwaran S. held that “Cash amount seized from the premises of the assessee cannot be retained either by the GST Department of the State or the Income Tax …

Interim Release Of Goods Can Be Ordered Pending Adjudication Of Notice U/S 130 GST Act In Lieu Of Fine: Kerala High Court
2 months, 2 weeks ago

Interim Release Of Goods Can Be Ordered Pending Adjudication Of Notice U/S 130 GST Act In Lieu Of Fine: Kerala High Court

Live Law  

The Kerala High Court has held that interim release of goods can be ordered pending adjudication of notice under section 130 GST Act in lieu of fine. The department submitted that Section 130 does not contemplate provisional release of goods which are proposed to be confiscated and the department has no authority to release the goods pending adjudication and until …

Mistake Committed By Assessee Was Inadvertent & Technical; No Wrongful Availment Of ITC: Kerala High Court Quashes Demand Order
3 months, 1 week ago

Mistake Committed By Assessee Was Inadvertent & Technical; No Wrongful Availment Of ITC: Kerala High Court Quashes Demand Order

Live Law  

The Kerala High Court while quashing the demand order stated that there has been no wrong availment of credit, and that the only mistake committed by the assessee was an inadvertent and technical one, where he had omitted to mention the IGST figures separately in Form GSTR 3B. Jayakumar observed that “……The mistake was also insignificant because it is not …

Mistake Committed By Assessee Was Inadvertent & Technical; No Wrongful Availment Of ITC: Kerala High Court Quashes Demand Order
3 months, 1 week ago

Mistake Committed By Assessee Was Inadvertent & Technical; No Wrongful Availment Of ITC: Kerala High Court Quashes Demand Order

Live Law  

The Kerala High Court while quashing the demand order stated that there has been no wrong availment of credit, and that the only mistake committed by the assessee was an inadvertent and technical one, where he had omitted to mention the IGST figures separately in Form GSTR 3B. Jayakumar observed that “……The mistake was also insignificant because it is not …

[GST] Penalty Can't Be Imposed On Goods In Transit With Tax Invoice & E-Way Bill, Citing Subsequent Suspension Of Registration: Allahabad HC
4 months, 2 weeks ago

[GST] Penalty Can't Be Imposed On Goods In Transit With Tax Invoice & E-Way Bill, Citing Subsequent Suspension Of Registration: Allahabad HC

Live Law  

The Allahabad High Court has set aside the demand and penalty order passed under Section 129 of the Central Goods and Services Tax Act 2017 against a trader whose GST registration came to be suspended, after it found that the goods in transit were accompanied with proper tax invoice and e-way bill. Significant to note that the tax invoice and …

Indirect Tax Cases Monthly Round Up: June 2024
8 months, 4 weeks ago

Indirect Tax Cases Monthly Round Up: June 2024

Live Law  

Bombay High Court Non-Communication Of SCN To Call Book Is Fatal; Bombay High Court Quashes SCNs Against ICICI Home Finance Citation: 2024 LiveLaw 305 Case Title: ICICI Home Finance Company Ltd. Slump Sale Doesn't Amount To Sale Of Goods Within MVAT Act: Bombay High Court Citation: 2024 LiveLaw 306 Case Title: Piramal Enterprises Limited Versus The State of Maharashtra The …

Indirect Tax Weekly Round-Up: 23 To 29 June 2024
8 months, 4 weeks ago

Indirect Tax Weekly Round-Up: 23 To 29 June 2024

Live Law  

Bombay High Court The Bombay High Court, while noting the discrepancies between the dates of creation and signing of the assessment order, quashed the Maharashtra Value Added Tax Act Order, which was passed beyond the limitation period of 4 years. CESTAT Penalty Can't Be Levied When Extended Limitation Period Is Not Invokable: Chandigarh CESTAT Case Title: M/s P S Construction …

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024
1 year ago

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024

Live Law  

Delhi High Court Case Title: Apshara Garments Pvt. Bombay High Court Case Title: Shri Yogesh Rajendra Mehra Versus Principal Commissioner CGST & Central Excise Raigad The Bombay High Court has held that any deficiency in filing the appeal or application, like failure to file physical documents, cannot cause the appeal, which was registered on the online portal within the prescribed …

GST | Production Of Invoice, E-Way Bill After Detention Does Not Absolve Assessee Of Penalty: Allahabad High Court
1 year, 1 month ago

GST | Production Of Invoice, E-Way Bill After Detention Does Not Absolve Assessee Of Penalty: Allahabad High Court

Live Law  

The Allahabad High Court has held that absence of tax invoices and/or e-way bill at the time of interception and their subsequent production does not absolve the assesee from the liability of penalty under the Goods and Service Tax Act. The Court held in absence of tax invoices and/or e-way bill with the goods in transit, the burden to prove …

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024
1 year, 1 month ago

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024

Live Law  

Supreme Court Customs Act | Claimant Entitled To Interest On Delayed Return Of The 'Duty Drawback' : Supreme Court UNION OF INDIA AND ORS. Madras High Court Case Title: M/s.Supreme Paradise Versus Assistant Commissioner Citation: 2024 LiveLaw 61 The Madras High Court has held that a discount linked to the subsidy alone can form part of the “transaction value.” Case …

Indirect Tax Cases Monthly Round Up: January 2024
1 year, 1 month ago

Indirect Tax Cases Monthly Round Up: January 2024

Live Law  

Supreme Court Hiring Of Motor Vehicle Or Cranes Is Not 'Sale Of Goods' If Control Over Equipment Is Retained By Contractor, VAT Can't Be Levied: Supreme Court Case Title: M/s. Case Title: Murli Packers Through Its Proprietor Rakesh Kumar Jain vs. State Of U P Through Secretary, Institutional Finance Case Citation: 2024 LiveLaw 52 On Wednesday, the Allahabad High Court …

Kerala High Court Grants Interim Relief To Bharatiya Vidya Bhavan Thrissur, Asks State Electricity Board To Not Disconnect Electricity Connection
1 year, 2 months ago

Kerala High Court Grants Interim Relief To Bharatiya Vidya Bhavan Thrissur, Asks State Electricity Board To Not Disconnect Electricity Connection

Live Law  

The Kerala High Court has directed the State Electricity Board not to disconnect the electricity connection to the petitioner-school Bharatiya Vidya Bhavan Thrissur Kendra, on the condition that the petitioners pay the amount claimed by the respondent Board, barring interest. These observations came in a plea by Bharatiya Vidya Mandir, Thrissur alleging that the Kerala State Electricity Board could not …

GST Evasion Prosecution Does Not Depend Upon Completion Of Assessment: Kerala High Court
1 year, 3 months ago

GST Evasion Prosecution Does Not Depend Upon Completion Of Assessment: Kerala High Court

Live Law  

The Kerala High Court has held that prosecution for offences under Section 132 of the CGST Act does not depend upon the completion of the assessment.The bench of Justice Mohammed Nias C.P. The Kerala High Court has held that prosecution for offences under Section 132 of the CGST Act does not depend upon the completion of the assessment. The petitioner …

GST Act | Proceedings Ought Not To Be Initiated If Rectified Tax Invoices, E-Way Bills Produced Before Passing Detention Order: Allahabad HC
1 year, 4 months ago

GST Act | Proceedings Ought Not To Be Initiated If Rectified Tax Invoices, E-Way Bills Produced Before Passing Detention Order: Allahabad HC

Live Law  

The Allahabad High Court has held that once rectified/ correct tax invoices and e-way bills are produced before the authorities before passing of the detention/ seizure order, the proceedings under the Goods and Service Tax Act, 2017 ought not to be initiated. Vs. Union of India and others and M/s Bhumika Enterprises Vs. State of UP and others, the bench …

GST Dept. Empowered To Detain Vehicle And Seize The Goods: Calcutta High Court Upholds Penalty
2 years, 1 month ago

GST Dept. Empowered To Detain Vehicle And Seize The Goods: Calcutta High Court Upholds Penalty

Live Law  

The Calcutta High Court has held that the GST department was lawfully permitted to impose a penalty under Section 129 as well as the SGST as the goods were found to be detained in the territory of the state.The bench of Justice Bibek Chaudhuri has observed that Section 129 of the Central Goods and Services Tax Act, 2017, empowers the …

Tax Cases Weekly Round-Up: 28 August To 3 September, 2022
2 years, 6 months ago

Tax Cases Weekly Round-Up: 28 August To 3 September, 2022

Live Law  

Delhi High Court Case Title: Rithala Education Society Versus Union Of India Citation: 2022 LiveLaw 816 The Delhi High Court held that the significance of issuing a show cause notice prior to issuing a re-assessment notice has been lost because the order under Section 148A of the Income Tax Act was made without taking into account the detailed reply filed …

Weekly Round-Up Of Tax Cases: 24 April To 30 April, 2022
2 years, 10 months ago

Weekly Round-Up Of Tax Cases: 24 April To 30 April, 2022

Live Law  

Supreme Court Income Tax Act - Loss Suffered Due To Exchange Fluctuation While Repaying Loan Can Be Regarded As Revenue Expenditure : Supreme Court Case Title: Wipro Finance Ltd. vs Commissioner of Income Tax Citation: 2022 LiveLaw 418 Allowing the appeal filed by Wipro Finance Ltd., the Supreme Court observed that the loss suffered owing to exchange fluctuation can be …

Wrong Declaration In E-Way Bill: Madras High Court Quashes Penalty Under GST As There Was No Intention Of Tax Evasion
2 years, 11 months ago

Wrong Declaration In E-Way Bill: Madras High Court Quashes Penalty Under GST As There Was No Intention Of Tax Evasion

Live Law  

The Madras High Court bench of Justice C. Saravanan has quashed the penalty under GST for a wrong declaration in an e-way bill as there was no intention of tax evasion. However, in the E-way bill and the delivery Challan, the petitioner had declared the consignee as 130, Ring Road, Chintamani, Madurai, though the consignment was meant to be discharged …

No Detention Under Section 129 Of CGST Act On Mere Suspicion Of Mis-Classification Of Goods : Kerala High Court
4 years, 2 months ago

No Detention Under Section 129 Of CGST Act On Mere Suspicion Of Mis-Classification Of Goods : Kerala High Court

Live Law  

The Kerala High Court has held that mere suspicion of mis-classification of goods cannot be the basis for a detention of goods under Section 129 of the Central Goods and Services Tax Act 2017.A single bench of Justice A Jayasankaran Nambiar held so referring to the Gujarat High Court in M/s Synergy Fertichem Private Limited v. State of Gujarat and …

Technical Problems In Uploading Part B Of E-Way Bill Not A Ground To Set Aside Penalty & Detention Under CGST Act : Kerala HC [Read Judgment]
6 years, 7 months ago

Technical Problems In Uploading Part B Of E-Way Bill Not A Ground To Set Aside Penalty & Detention Under CGST Act : Kerala HC [Read Judgment]

Live Law  

The High Court of Kerala has held that technical glitches in uploading Part B of E-Way Bill cannot be a ground for setting aside penalty and detention under the CGST Act.The Court held so in the case Garuda Timber Traders v. Assistant Sales Tax Officer and others, while dismissing a writ petition filed by a timber dealer, who challenged detention …

Kerala: E-way bill website down on day-one
7 years, 1 month ago

Kerala: E-way bill website down on day-one

Deccan Chronicle  

THRISSUR: The website to generate E-way bill was down on Thursday, when the new billing system was introduced by the state government to stop the alleged large-scale GST evasion. The issue comes in wake of the GST site facing several glitches with traders and tax practitioners getting access to the site for filing GST details for nearly 10 days in …

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