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...
Levy of Penalty u/s 129(3) of the Central Goods and Service Tax Act, 2017 - Errors in e-way bills - The Court emphasized that minor typographical errors in e-way bills, without additional evidence indicating an intention to evade tax, should not lead to penalty imposition. It highlighted a precedent where a similar typographical error was deemed insignificant, emphasizing that such errors do not necessarily imply tax evasion. Consequently, the Court quashed the impugned orders and directed the refund of the deposited tax and penalty amount.
Levy of Penalty u/s 129(3) of the Central Goods and Service Tax Act, 2017 - Errors in e-way bills - The Court emphasized that minor typographical errors in e-way bills, without additional evidence indicating an intention to evade tax, should not lead to penalty imposition. It highlighted a precedent where a similar typographical error was deemed insignificant, emphasizing that such errors do not necessarily imply tax evasion. Consequently, the Court quashed the impugned orders and directed the refund of the deposited tax and penalty amount.
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