Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Imposition of penalty u/s 122(xiv) of the CGST Act - detention of goods and vehicle on the ground that vehicle was not carrying the valid e-way bill - whether the Superintendent of State Tax has exceeded his jurisdiction in imposing the penalty? - - HC For the breach which falls under Section 122(xiv), the penalty is fixed @₹ 10,000/-. So far the penalty for an amount equivalent to tax is concerned those are for the incidents when the tax is sought to be evaded or not deducted under Section 51 etc. The other incidences as cataloged in Section 122 of the CGST Act are not relevant to the present case and as such we are of the firm view that the Superintendent of State Tax has exceeded his jurisdiction while imposing the penalty.
Imposition of penalty u/s 122(xiv) of the CGST Act - detention of goods and vehicle on the ground that vehicle was not carrying the valid e-way bill - whether the Superintendent of State Tax has exceeded his jurisdiction in imposing the penalty? - - HC For the breach which falls under Section 122(xiv), the penalty is fixed @₹ 10,000/-. So far the penalty for an amount equivalent to tax is concerned those are for the incidents when the tax is sought to be evaded or not deducted under Section 51 etc. The other incidences as cataloged in Section 122 of the CGST Act are not relevant to the present case and as such we are of the firm view that the Superintendent of State Tax has exceeded his jurisdiction while imposing the penalty.
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