[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, 1 week ago

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

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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 E-way bill accompanying the goods were dated 01.10.2024 whereas suspension of Petitioner's registration by the jurisdictional authority was dated 03.10.2024. It was held therein that once the goods were found with proper tax invoice and E-way bill, the circular dated 31.12.2018 issued by the Central Board of Indirect Taxes and Customs, GST Policy Wing would apply. In this backdrop the High Court observed, “This is not the case of the respondents that the goods were not accompanied with proper tax invoice and E-way bill and only on account of the fact that the registration was suspended on 03.10.2024 that the action has been initiated and the order impugned has been passed as such the issue stands covered.

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History of this topic

Proceedings U/S 129 Of GST Act Are Summary Proceedings, Burden To Prove Actual Movement Of Goods Lies On Assesee: Allahabad High Court
3 days, 18 hours ago

Proceedings U/S 129 Of GST Act Are Summary Proceedings, Burden To Prove Actual Movement Of Goods Lies On Assesee: Allahabad High Court

Live Law  

The Allahabad High Court has held that proceedings under section 129 of the GST Act are summary proceedings where the burden to prove the actual physical movement of goods is on the assesee transporting the goods. High Court Verdict The Court observed that the petitioner had never rebutted the statement by the driver where he stated that goods were loaded …

Tax Weekly Round-Up: March 03 - March 09, 2025
1 week, 3 days ago

Tax Weekly Round-Up: March 03 - March 09, 2025

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SUPREME COURT Supreme Court Upholds Allahabad HC Decision That Chargers Sold With Cell Phones Cannot Be Taxed Separately Under UP VAT Act 2008 Case title: COMMISSIONER, COMMERCIAL TAX Case no. A division bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela remarked, “This court is cognizant of the large number of statutory appeals pending for disposal before …

Goods Not Accompanied By E-Way Bill, Without Matching Description Shows Intention To Evade Tax: Allahabad High Court
1 week, 4 days ago

Goods Not Accompanied By E-Way Bill, Without Matching Description Shows Intention To Evade Tax: Allahabad High Court

Live Law  

The Allahabad High Court has held that the intention to evade tax is established by the fact that the goods in transit were not accompanied by e-way bill and the goods taxable at 18% were taxed only at 5%. The Court took note of the 14th Amendment of the Uttar Pradesh Goods and Service Tax Rules, 2017 which made in …

[CGST ACT] Dept Can't Seize Goods If Quantity Or Weight Of Goods Is Found Correct On Physical Verification: Calcutta High Court
2 weeks, 4 days ago

[CGST ACT] Dept Can't Seize Goods If Quantity Or Weight Of Goods Is Found Correct On Physical Verification: Calcutta High Court

Live Law  

The Calcutta High Court stated that GST department cannot seize the goods if the quantity or weight of the goods is found correct on physical verification. The Division Bench of Chief Justice T.S Sivagnanam and Justice Hiranmay Bhattacharyya noted that the quantity or the weight of the goods, which were carried in the vehicle, has been found to be correct …

GST Registration And Payment Of Tax After Inspection Is Not Voluntary Conduct: Madras High Court
1 month, 2 weeks ago

GST Registration And Payment Of Tax After Inspection Is Not Voluntary Conduct: Madras High Court

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The Madras High Court stated that GST registration and payment of tax after inspection is not a voluntary conduct. The Assistant Commissioner issued show cause notice arriving a sum of Rs.69,54,554/- as GST liability for the total value of Rs.3,86,36,410/- and rejected the cum-tax basis benefit claimed by the assessee. The Assistant Commissioner passed an order in original, demanding balance …

S.73 CGST Act | SCN, Order Issued Without Signature Of Proper Officer Is 'Ineffective': Gauhati High Court
2 months ago

S.73 CGST Act | SCN, Order Issued Without Signature Of Proper Officer Is 'Ineffective': Gauhati High Court

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The Gauhati HIgh Court has held that the Show Cause Notice issued to an assessee under Section 73 of the Central Goods and Services Tax Act, 2017, the Statement issued along with the SCN as well as an Order passed under Section 73 must mandatorily be signed by the Proper Officer. Justice Soumitra Saikia observed, “As it is the statutory …

Penalties Like Seizure, Detention Of Goods In Transit U/S 129 CGST Act Shouldn't Be Imposed To Penalise Minor Breaches: Delhi High Court
2 months ago

Penalties Like Seizure, Detention Of Goods In Transit U/S 129 CGST Act Shouldn't Be Imposed To Penalise Minor Breaches: Delhi High Court

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The Delhi High Court has held that Section 129 of the Central Goods & Services Tax Act, 2017 which pertains to detention, seizure and release of goods while in transit cannot be invoked for imposing penalties for minor breaches, like incomplete e-way bill. A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar further held that Section 129 cannot, …

Mark-Up Earned By Purchasing & Selling Cargo Space To Importers/Exporters On Principal-To-Principal Basis Is Not Liable To Service Tax: CESTAT
Trending News
2 months, 3 weeks ago

Mark-Up Earned By Purchasing & Selling Cargo Space To Importers/Exporters On Principal-To-Principal Basis Is Not Liable To Service Tax: CESTAT

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The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that mark-up earned by purchasing and selling cargo space to importers/exporters on principal-to-principal basis in freight business is not liable to service tax as it amounts to trading activity and not provision of service as intermediary. The Bench of Binu Tamta and Rajeev Tandon has observed …

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court
3 months ago

Regulatory Measures Under GST Laws Necessary To Prevent Tax Evasion, Not Violative Of Fundamental Right To Trade: Calcutta High Court

Live Law  

The Calcutta High Court has held that regulatory measures under the Goods and Services Tax Act cannot be labeled as violative of an assessee's right to trade/ business under Article 19 of the Constitution. Justice Rajarshi Bharadwaj reasoned that such regulatory measures are “necessary to ensure compliance and prevent tax evasion”. Such discrepancies undermined the accuracy of the petitioner's declarations, …

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
Trending News
3 months, 2 weeks ago

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted

Live Law  

The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the …

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC
4 months, 1 week ago

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC

Live Law  

The Allahabad High Court has held that an assessee is entitled to fresh notices demanding unpaid tax or short tax under Section 73 of the Goods and Service Tax Act, 2017, if the initial notices were not duly communicated to the assessee. Ltd. v. State of UP whereby “benefit of doubt” was given to the assessee since notices issued to …

Commercial Tax Officer Not Obligated To Physically Verify E-Way Bills: Madras High Court
6 months, 3 weeks ago

Commercial Tax Officer Not Obligated To Physically Verify E-Way Bills: Madras High Court

Live Law  

The Madras High Court has quashed the suspension order of a commercial tax officer who issued refunds to fake exporters without verification.The bench of Justice N. Anand Venkatesh has observed that, as a quasi-judicial authority, if the petitioner has fulfilled all the requirements that are provided under the relevant Act and the circular, that by itself is sufficient compliance before. …

Taxpayer Can't Be Mulcted With Unjust Penalty Due To Minor Discrepancy Of PIN Code In GST Registration: Madras High Court
7 months ago

Taxpayer Can't Be Mulcted With Unjust Penalty Due To Minor Discrepancy Of PIN Code In GST Registration: Madras High Court

Live Law  

The Madurai Bench of Madras High Court has held that the taxpayer cannot be mulcted with an unjust penalty due to a minor discrepancy in the PIN code in the GST registration, and the tax invoices are to be construed as a minor violation of the provisions of the respective GST enactments.The bench of Justice C. Saravanan has observed that …

CBIC Issues Guideline To Address Recovery Of Outstanding Dues Till GSTAT Becomes Functional
8 months, 1 week ago

CBIC Issues Guideline To Address Recovery Of Outstanding Dues Till GSTAT Becomes Functional

Live Law  

The Central Board of Indirect Taxes and Customs has issued the guidelines for recovery of outstanding dues, in cases in which first appeal has been disposed of, till the Goods and Service Tax Appellate Tribunal comes into operation.The Board has received doubts from the trade and the field formations in respect of recovery of outstanding dues, in cases where the …

Undervaluation Can't Lead To Seizure Of Goods In Transit By Inspecting Authority: Karnataka High Court
8 months, 2 weeks ago

Undervaluation Can't Lead To Seizure Of Goods In Transit By Inspecting Authority: Karnataka High Court

Live Law  

The Karnataka High Court has held that undervaluation cannot be a ground for seizure of goods in transit by the inspecting authority.The bench of Justice Krishna S. Dixit and Justice Ramachandra D. Huddar upheld the single bench order in which the obligation to pay tax and penalty has been quashed coupled with a direction to release the vehicle.The conveyance bearing …

Allahabad High Court Monthly Tax Digest: May 2024
8 months, 3 weeks ago

Allahabad High Court Monthly Tax Digest: May 2024

Live Law  

NOMINAL INDEX Mr. Pranay Dhabhai v. State Of U.P. Lucknow 2024 LiveLaw 357 Ravindra Pratap Shahi v. Union Of India And 2 Others 2024 LiveLaw 358 M/S Ace Manufacturing Systems Limited v. State Of U P And 3 Others 2024 LiveLaw 360 ORDERS/ JUDGMENTS OF THE MONTH Tax Dues Can't Be Collected From Director Of Company Under Liquidation Unless Provided …

GST | Vehicle Number In 'Bilty' Couldn't Be Changed As Goods Were In Transit, E-Way Bill Was Updated: Allahabad HC Quashes Penalty Order
1 year ago

GST | Vehicle Number In 'Bilty' Couldn't Be Changed As Goods Were In Transit, E-Way Bill Was Updated: Allahabad HC Quashes Penalty Order

Live Law  

The Allahabad High Court has held that for goods in transit, vehicle number in bilty cannot be changed upon change of vehicle due to breakdown. The Court quashed the penalty order on grounds that vehicle number was updated in Part-B of the e-way bill. Petitioner's goods were intercepted, and penalty was imposed under Section 129 of the Uttar Pradesh Goods …

No Difficulties In Generating E-Way Bill After April 2018: Allahabad High Court Upholds Penalty U/S 129 GST For Late Production Of E-Way Bill
1 year ago

No Difficulties In Generating E-Way Bill After April 2018: Allahabad High Court Upholds Penalty U/S 129 GST For Late Production Of E-Way Bill

Live Law  

The Allahabad High Court has held that when the Goods and Services Tax Regime was launched in 2017, there were difficulties in downloading e-way bills. While upholding the penalty order under Section 129 of the Goods and Services Tax Act, 2017 for production of e-way bill after interception, Justice Shekhar B. Saraf held “Mere furnishing of the documents subsequent to …

GST | Truck Moving Slowly Due To Fault In Engine, Not Extending E-Way Bill Technical Breach: Allahabad HC Quashes Penalty U/S 129
1 year ago

GST | Truck Moving Slowly Due To Fault In Engine, Not Extending E-Way Bill Technical Breach: Allahabad HC Quashes Penalty U/S 129

Live Law  

The Allahabad High Court has held that when the GPS tracking system showed slow movement of the truck due to mechanical issues in the engine, penalty under Section 129 of the Goods and Service Tax Act, 2017 could not have been imposed for not extending time-period in e-way bill. and Others, the Court held that intention to evade tax is …

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

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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 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 …

GST | Only Typographical/ Clerical Error In Documents, Initial Burden On Department To Prove Intention To Evade Tax: Allahabad High Court
1 year ago

GST | Only Typographical/ Clerical Error In Documents, Initial Burden On Department To Prove Intention To Evade Tax: Allahabad High Court

Live Law  

The Allahabad High Court has held that in case of no discrepancies or clerical errors in the documentation, the initial burden to prove that there is intention to evade tax lies on the department. The Court held that the department did not attempt to discharge its burden prove intention to evade tax on part of the petitioner. Relying on its …

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 …

UPGST | Expired E-Way Bill, But No Intention To Evade Tax: Allahabad High Court Quashes Penalty Order
1 year, 1 month ago

UPGST | Expired E-Way Bill, But No Intention To Evade Tax: Allahabad High Court Quashes Penalty Order

Live Law  

Recently, the Allahabad High Court has quashed the penalty which was imposed due to production of expired e-way bill at the time of detention. Since, there was no dispute regarding consignor and consignee and the description of the goods, the Court held that penalty could not be imposed for a technical error in absence of any intention to evade tax. …

Allahabad High Court Monthly Tax Digest: January 2024
1 year, 1 month ago

Allahabad High Court Monthly Tax Digest: January 2024

Live Law  

UP GST | No Interference Under Article 226 Unless Inherent Lack Of Jurisdiction Or Absence Of Relevant Material Established: Allahabad High Court Case Citation: 2024 LiveLaw 4 The Allahabad High Court has held that the writ court should not interfere in notice issued under Section 73 of the UP Goods and Service Tax Act, 2017 unless there is inherent lack …

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 …

In Absence Of Consignment Note Transport Services Can't Be Considered As GTA Services: CESTAT
1 year, 2 months ago

In Absence Of Consignment Note Transport Services Can't Be Considered As GTA Services: CESTAT

Live Law  

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that in the absence of a consignment note, transport services cannot be considered goods transport agency services.The bench of Binu Tamta has held that the goods were transported locally from the mines to the factory site, and since the distance to be covered is short, no. The …

Impermissible For GST Officers To Pressurize Taxpayers To Pay Tax Without Following Requisite Procedure: Delhi High Court
1 year, 3 months ago

Impermissible For GST Officers To Pressurize Taxpayers To Pay Tax Without Following Requisite Procedure: Delhi High Court

Live Law  

The Delhi High Court has held that it is impermissible for the officers to pressurize the taxpayers to pay tax without following the requisite procedure, notwithstanding that it may be apparent that such tax is due and payable.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the assessee's statement cannot be read as acknowledgement of any …

Department Required To Serve Notice Upon Legal Representative Of Deceased Before Proceeding Under GST Act: Allahabad High Court
1 year, 3 months ago

Department Required To Serve Notice Upon Legal Representative Of Deceased Before Proceeding Under GST Act: Allahabad High Court

Live Law  

The Allahabad High Court has held that the Goods and Service Tax Department is required to serve notice upon the legal representative of a deceased before proceeding against the deceased under the Central Goods and Service Tax Act, 2017. A show cause notice was issued in the name of petitioner’s husband imposing liability of Rs.8,97,716/- under the proviso to Section …

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 …

In GST Regime All Details Are Available On Portal Of GST Department, Department Must Verify: Allahabad High Court Quashes Penalty Order
1 year, 4 months ago

In GST Regime All Details Are Available On Portal Of GST Department, Department Must Verify: Allahabad High Court Quashes Penalty Order

Live Law  

The Allahabad High Court has held that in the GST regime all details and returns filed are available on the portal of the GST Department and the authorities can verify from the portal the amount of tax deposited after filing of GSTR -1 and GSTR 3 B. Since the petitioner had not availed any input tax credit, action could not …

No Provision For Taxing Stock Transfer From One Unit To Another Within State: Allahabad High Court Quashes Penalty Order
1 year, 4 months ago

No Provision For Taxing Stock Transfer From One Unit To Another Within State: Allahabad High Court Quashes Penalty Order

Live Law  

The Allahabad High Court has held that there is no provision for taxing goods being transported from one unit of the assesee to another within the State of Uttar Pradesh. Petitioner's goods were being transported from one unit to another in the State of Uttar Pradesh when they were intercepted and detained as Part-B of the e-way bill was complete. …

UPGST | For Claiming ITC, Burden On Assesee To Prove Genuineness Of Transaction Beyond Doubt: Allahabad High Court
1 year, 5 months ago

UPGST | For Claiming ITC, Burden On Assesee To Prove Genuineness Of Transaction Beyond Doubt: Allahabad High Court

Live Law  

The Allahabad High Court has held that input tax credit cannot be claimed by an assesee if he has failed to discharge the burden to prove the actual transaction and physical movement of goods beyond doubt. Referring to Section 16 and 74 of the UP Goods and Service Tax Act, 2017, Justice Piyush Agrawal held “it is evident that in …

Tax Cases Weekly Round-Up: 8 To 14 October, 2023
1 year, 5 months ago

Tax Cases Weekly Round-Up: 8 To 14 October, 2023

Live Law  

Supreme Court Case Title: Commissioner of Customs, Mumbai v. M/s Ganpati Overseas Citation : 2023 LiveLaw 864 The Supreme Court has recently highlighted that the transaction value should be the primary basis for customs valuation and that other valuation methods be invoked sequentially only when there is evidence to doubt the correctness of the declared transaction value. Case Title : …

‘Reasons Are Heart And Soul Of Any Judicial And Administrative Order’: Allahabad HC Quashes Unreasoned Order Of GST Registration Cancellation
1 year, 5 months ago

‘Reasons Are Heart And Soul Of Any Judicial And Administrative Order’: Allahabad HC Quashes Unreasoned Order Of GST Registration Cancellation

Live Law  

While setting aside order cancelling GST registration of assesee on grounds that it was unreasoned, the Allahabad High Court has held that ‘reasons are heart and soul’ of any order. In absence of the same the order cannot be justified in the eye of law.” Reliance was placed on the judgments of the Allahabad High Court in Om Prakash Mishra …

GST Act | If Invoice Or Any Other Specified Document Is Accompanying Goods, Then Consigner Or Consignee Are Deemed To Be Owner: Allahabad HC
1 year, 5 months ago

GST Act | If Invoice Or Any Other Specified Document Is Accompanying Goods, Then Consigner Or Consignee Are Deemed To Be Owner: Allahabad HC

Live Law  

The Allahabad High Court held that if goods are accompanied by invoices or any other document as specified, either the consignee or the consigner shall be deemed owner of the goods. Counsel for Petitioner contended that penalty, if any, could not be imposed under Section 129 of the Act since the owner of the goods had come forward before the …

UP VAT | Burden To Prove Purchase From Registered Dealer On Assesee: Allahabad High Court
1 year, 6 months ago

UP VAT | Burden To Prove Purchase From Registered Dealer On Assesee: Allahabad High Court

Live Law  

In a revision preferred by the Tax Department, the Allahabad High Court has held that the burden to prove that purchases were made from registered dealer lies on the Assesee claiming the same. Perusing Section 16 of the Uttar Pradesh Value Added Tax Act, 2008, bench comprising of Justice Piyush Agrawal held, “It is evidently clear that the burden of …

Tribunal Tried To Blow Hot And Cold At The Same Time: Allahabad High Court Upholds Levy Of Entry Tax
1 year, 6 months ago

Tribunal Tried To Blow Hot And Cold At The Same Time: Allahabad High Court Upholds Levy Of Entry Tax

Live Law  

The Allahabad High Court recently set aside an order of the Commercial Tax Tribunal, Ghaziabad on the ground that it had made contradictory observations in its order regarding purchases made by the assesee. It may further be observed that the Tribunal, while recording the finding under the Entry Tax Act that the purchases have not been made from unregistered dealer …

Assessee Ought To Have Waited For Relevant Form To Go Live On GST Portal Instead Of Making Illegal Adjustment: Allahabad High Court
1 year, 7 months ago

Assessee Ought To Have Waited For Relevant Form To Go Live On GST Portal Instead Of Making Illegal Adjustment: Allahabad High Court

Live Law  

The Allahabad High Court has held that the assessee ought to have waited for the relevant form to go live on the GST portal instead of making an illegal adjustment.The bench of Chief Justice Pritinker Diwaker and Justice Ashutosh Srivastava has observed that it was incumbent upon the petitioner to have raised a proper grievance on the GST portal help-desk …

Goods In Transit Can’t Be Treated As Non-Traceable In Presence Of Tax Invoice, E-Way Bill And Bilty: Allahabad High Court
1 year, 7 months ago

Goods In Transit Can’t Be Treated As Non-Traceable In Presence Of Tax Invoice, E-Way Bill And Bilty: Allahabad High Court

Live Law  

The Allahabad High Court has quashed the penalty order passed in Form MOU-09 under Section 129 of the Goods and Services Tax Act, 2017 on the grounds that the goods in transit were duly accompanied by the tax invoice, e-way bill, and bilty.The bench of Chief Justice Pritinker Diwaker and Justice Ashutosh Srivastava has relied on the decision of the …

No Penalty Under Section 129(3) Of CGST Act Could Be Imposed Without Providing A Hearing Opportunity U/S 129(4) Of The Act
1 year, 8 months ago

No Penalty Under Section 129(3) Of CGST Act Could Be Imposed Without Providing A Hearing Opportunity U/S 129(4) Of The Act

Live Law  

While observing that a petitioner’s response to the show cause is required to be considered after due opportunity of hearing, in accordance with the statutory provisions, the Patna High Court has overturned the penalty imposed on a petitioner for moving goods without a valid e-way bill. The Court ruled that no penalty under Section 129 of the Central Goods and …

Dept. Vacillating Whether Goods Were In Transit Or In Godown: Calcutta High Court Directs Refund Of Penalty
2 years ago

Dept. Vacillating Whether Goods Were In Transit Or In Godown: Calcutta High Court Directs Refund Of Penalty

Live Law  

The Calcutta High Court has directed the refund of the penalty and held that the department was vacillating between Sections 67 and 68 of the GST Act, depending on whether the goods are in transit or in the godown.The bench of Justice Amrita Sinha has observed that initially the authority invoked the provision of Section 67 but thereafter shifted its …

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 …

Payment Of Tax And Penalty To Release Detained Goods Can’t Be Treated As “Admission” On The Part Of Assessee: Delhi High Court
2 years, 1 month ago

Payment Of Tax And Penalty To Release Detained Goods Can’t Be Treated As “Admission” On The Part Of Assessee: Delhi High Court

Live Law  

The Delhi High Court has held that the payment of tax and penalty to release the detained goods shall not be treated as "admission" on the part of the assessee.The division bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the petitioner had paid the tax and penalty for the release of the goods and that the …

Tax Cases Weekly Round-Up: 4 September To 10 September, 2022
2 years, 6 months ago

Tax Cases Weekly Round-Up: 4 September To 10 September, 2022

Live Law  

Bombay High Court Case Title – SAT Industries Limited v. Union of India & Anr. Madras High Court Case Title: India Yamaha Motor Private Limited Versus The Assistant Commissioner Citation: 2022 LiveLaw 384 The Madras High Court has ruled that interest on late GST remittances is levied even if credit in electronic cash or credit ledgers is available. Versus The …

Allahabad High Court Imposes Cost Of Rs. 50000 For Arbitrary Cancellation of GST Registration
2 years, 6 months ago

Allahabad High Court Imposes Cost Of Rs. 50000 For Arbitrary Cancellation of GST Registration

Live Law  

The Allahabad High Court has imposed a cost of Rs. The petitioner is a partnership firm carrying on the business of manufacture and trading of veneer and was granted the registration number under the CGST Act 2017. In response to the application filed by the petitioner, a show-cause notice was again issued on 13.06.2020 stating that the application for revocation …

CBIC Issues Clarification On Applicability of GST Demand And Penalty For Transactions Involving Fake Invoices
2 years, 8 months ago

CBIC Issues Clarification On Applicability of GST Demand And Penalty For Transactions Involving Fake Invoices

Live Law  

The Central Board of Indirect Taxes and Customs has issued a clarification on the applicability of GST demand and penalty for transactions involving fake invoices. The issue raised was whether a registered person "A" has issued a tax invoice to another registered person "B" without any underlying supply of goods or services or both, and whether such a transaction will …

Post Facto Changes In GST Registration: Madras High Court Quashes Penalty Imposed For Mismatch Of Address In Invoice And RC
2 years, 11 months ago

Post Facto Changes In GST Registration: Madras High Court Quashes Penalty Imposed For Mismatch Of Address In Invoice And RC

Live Law  

The penalty imposed for mismatch of address in invoice and RC was quashed by the Madras High Court bench of Justice C. Saravanan on the grounds that there was a post facto alteration in GST registration. The vehicle along with the spray dryer were seized by the department on the ground that the address, i.e., No.5/150, South Karumpattor, South Thamaraikulam, …

Madras High Court Directs GST Dept. To Release Detained Vehicle On Payment Of 25% Of Penalty
2 years, 11 months ago

Madras High Court Directs GST Dept. To Release Detained Vehicle On Payment Of 25% Of Penalty

Live Law  

The Madras High Court bench of Justice R. Suresh Kumar has directed the GST department to release the detained vehicle on the payment of 25% of the penalty. The department issued a notice directing the petitioner to pay the penalty within three days, failing which action would be taken under Section 130 of the Centre/State Goods and Services Tax Act. …

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