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...
Page of 4805
Press 'Enter' after typing page number.
1221 to 1240 of 96092 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The HC upheld the levy of GST and penalty on the petitioner for failing to generate and upload Part B of the E-Way bill, specifically the vehicle details, in violation of Section 129 of the GST Act and Rule 138 of the CGST Rules. The Court affirmed that the primary responsibility to generate Part B of FORM GST EWB-01 lies with the registered person initiating the movement of goods exceeding Rs. 50,000 in value. The petitioner's contention that the transporter was liable to complete Part B was rejected. The petitioner failed to generate Part B before transporting goods valued at Rs. 7,62,247 over 800 km, rendering the Part A invalid and non-compliant. The delay of three days in updating Part B was held as a substantial violation, not a minor error. Consequently, the impugned order imposing GST and penalty was affirmed, and the petition was dismissed.
The HC upheld the levy of GST and penalty on the petitioner for failing to generate and upload Part B of the E-Way bill, specifically the vehicle details, in violation of Section 129 of the GST Act and Rule 138 of the CGST Rules. The Court affirmed that the primary responsibility to generate Part B of FORM GST EWB-01 lies with the registered person initiating the movement of goods exceeding Rs. 50,000 in value. The petitioner's contention that the transporter was liable to complete Part B was rejected. The petitioner failed to generate Part B before transporting goods valued at Rs. 7,62,247 over 800 km, rendering the Part A invalid and non-compliant. The delay of three days in updating Part B was held as a substantial violation, not a minor error. Consequently, the impugned order imposing GST and penalty was affirmed, and the petition was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
