Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Page of 4801
Press 'Enter' after typing page number.
561 to 580 of 96001 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 dismissed the petition challenging the levy of penalty under section 129(3) of the CGST Act, 2017, for violation of Rule 138 of the GST Rules, 2017. The petitioner's claim of no intent to evade tax was rejected due to discrepancies between the declared E-Way Bill loading point and the actual GPS-verified loading location. The vehicle's prolonged stay at Rupnarayanpur confirmed the goods were loaded contrary to the declared dispatch place. Although the petitioner paid the penalty and secured release of goods without protest, this did not constitute waiver of rights. The court found the adjudicating authority's material against the petitioner sufficient and held the petition as meritless and an afterthought, dismissing it in limine.
The HC dismissed the petition challenging the levy of penalty under section 129(3) of the CGST Act, 2017, for violation of Rule 138 of the GST Rules, 2017. The petitioner's claim of no intent to evade tax was rejected due to discrepancies between the declared E-Way Bill loading point and the actual GPS-verified loading location. The vehicle's prolonged stay at Rupnarayanpur confirmed the goods were loaded contrary to the declared dispatch place. Although the petitioner paid the penalty and secured release of goods without protest, this did not constitute waiver of rights. The court found the adjudicating authority's material against the petitioner sufficient and held the petition as meritless and an afterthought, dismissing it in limine.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
