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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Appeal dismissed per Board circular; order not within Clause (iv) of Paragraph 4; remanded for penalty recomputation and refund</h1> SC declined to entertain the appeal and disposed of the matter in accordance with the Board circular, finding the impugned order did not fall within ... Levy of penalty on the entire consignment - remand of matter for recalculation of penalty and refund - HELD THAT:- It is not found that the impugned order would fall in any of the specific categories mentioned in Clause (iv) of Paragraph 4 of the Circular as the direction relates to recomputation of penalty in respect of a specific transaction and does not directly involve refund or interpretation of any provision of the Act/ Rules/ Notification, etc. Moreover, the issue is not of a recurring nature. It is declined to entertain the appeal. The appeals are disposed of in terms of the Board circular. The respondent filed an intra-court appeal against rejection of an interim prayer in a writ petition; the High Court disposed both the appeal and writ by directing recalculation of penalty and refund. The impugned order states: 'In light of the above, the appeal and the writ petition stand disposed of by setting aside the order passed by the appellate authority for levying penalty on the entire consignment and the matter is remanded back to the appellate authority to recalculate to take note of the order and recalculate the penalty in respect of shortage in quantity and over than quantity penalty shall be levied at 200% and the remaining penalty which has been remitted by the appellant shall be refunded to the appellant within a period of eight weeks from the date of receipt of the server copy of the order.' The Board's Circular No. 207/1/2024-GST (26.06.2024) directs the Department not to file or pursue Supreme Court appeals involving monetary limits below Rs. 2,00,00,000; the present penalty (~Rs.13,00,000) falls below that threshold. Counsel relied on Paragraph 4(iv) exclusions; the Court found the case does not involve valuation, classification, refunds, place of supply, recurring issues, or interpretation of enactments, being a recomputation for a specific transaction. Consequently, the appeal was not entertained and was disposed of in terms of the Board circular.
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