Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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The High Court held that the issues raised by the petitioner regarding the reasons for transporting goods in a different vehicle and the expiry of the e-way bill should have been considered by the competent authorities before imposing a penalty u/s 129 of the CGST/SGST Acts. If there was no attempt to evade tax and the discrepancies were beyond the petitioner's control, this should have been considered by the original and Appellate Authorities. Although the petitioner may be justified in challenging the Appellate Authority's order due to the non-constitution of the Tribunal u/s 112, the High Court may not entertain the challenge in a writ petition under Article 226 since adjudication involves disputed questions of fact. The appeal filed by the petitioner is restored to the Appellate Authority, who shall pass fresh orders after affording a further opportunity of hearing to the petitioner. The order is quashed.
The High Court held that the issues raised by the petitioner regarding the reasons for transporting goods in a different vehicle and the expiry of the e-way bill should have been considered by the competent authorities before imposing a penalty u/s 129 of the CGST/SGST Acts. If there was no attempt to evade tax and the discrepancies were beyond the petitioner's control, this should have been considered by the original and Appellate Authorities. Although the petitioner may be justified in challenging the Appellate Authority's order due to the non-constitution of the Tribunal u/s 112, the High Court may not entertain the challenge in a writ petition under Article 226 since adjudication involves disputed questions of fact. The appeal filed by the petitioner is restored to the Appellate Authority, who shall pass fresh orders after affording a further opportunity of hearing to the petitioner. The order is quashed.
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