Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
The HC set aside the penalty imposed under section 129(3) of the GST Act for non-filing of Part-B of the e-way bill, finding no intent to evade tax. The petitioner demonstrated that the omission was due to a technical glitch, a fact undisputed in the record. The Court relied on precedents affirming that mere non-filing of the e-way bill does not attract penalty absent a tax evasion intent. As no authority below recorded any finding of willful tax evasion, the penalty was unwarranted. Consequently, the petition was allowed, and the impugned order imposing the penalty was quashed.
The HC set aside the penalty imposed under section 129(3) of the GST Act for non-filing of Part-B of the e-way bill, finding no intent to evade tax. The petitioner demonstrated that the omission was due to a technical glitch, a fact undisputed in the record. The Court relied on precedents affirming that mere non-filing of the e-way bill does not attract penalty absent a tax evasion intent. As no authority below recorded any finding of willful tax evasion, the penalty was unwarranted. Consequently, the petition was allowed, and the impugned order imposing the penalty was quashed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
