Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
The High Court reviewed the validity of the show cause notice (SCN) and assessment order u/s 129 of the CGST Act. The issue centered on penalty imposition due to non-updation of the e-way bill resulting from goods transfer to another vehicle. The court found no evidence of intent to contravene the Act or evade tax. Consequently, a general penalty of Rs. 25,000 was imposed on the petitioner u/s 125 of the CGST Act. The impugned notice and order were set aside, with a direction for the respondents to refund the tax after deducting the penalty. The court deemed it just to levy the maximum penalty of Rs. 25,000, ultimately allowing the petition.
The High Court reviewed the validity of the show cause notice (SCN) and assessment order u/s 129 of the CGST Act. The issue centered on penalty imposition due to non-updation of the e-way bill resulting from goods transfer to another vehicle. The court found no evidence of intent to contravene the Act or evade tax. Consequently, a general penalty of Rs. 25,000 was imposed on the petitioner u/s 125 of the CGST Act. The impugned notice and order were set aside, with a direction for the respondents to refund the tax after deducting the penalty. The court deemed it just to levy the maximum penalty of Rs. 25,000, ultimately allowing the petition.
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