Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Challenge to penalty order u/s 129(1) of CGST Act for non-generation of Part-B of E-way bill. Petitioner accepted notice and paid Rs. 11,08,150 penalty voluntarily without objection. Respondent justified in passing penalty order for violating Section 129(1). However, petitioner had no intention of tax evasion, transporting goods from port after customs clearance. Part-A of e-way bill generated, only Part-B not accompanying goods when intercepted. Petitioner liable for penalty equivalent to 200% of tax payable, but since IGST already paid, subjected to 200% of tax paid. Contravention of Rule 138 technical as goods not accompanying Part-B. Penalty u/s 129(1)(a) modified to Rs. 25,000 instead of Rs. 11,08,150 to justify technical violation of not having Part-B. Impugned penalty order modified to Rs. 25,000.
Challenge to penalty order u/s 129(1) of CGST Act for non-generation of Part-B of E-way bill. Petitioner accepted notice and paid Rs. 11,08,150 penalty voluntarily without objection. Respondent justified in passing penalty order for violating Section 129(1). However, petitioner had no intention of tax evasion, transporting goods from port after customs clearance. Part-A of e-way bill generated, only Part-B not accompanying goods when intercepted. Petitioner liable for penalty equivalent to 200% of tax payable, but since IGST already paid, subjected to 200% of tax paid. Contravention of Rule 138 technical as goods not accompanying Part-B. Penalty u/s 129(1)(a) modified to Rs. 25,000 instead of Rs. 11,08,150 to justify technical violation of not having Part-B. Impugned penalty order modified to Rs. 25,000.
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