https://www.taxtmi.com/article/detailed?id=14838 A detention penalty predicated on payment of tax cannot be imposed where a supply is zero-rated and no tax is payable; zero-rated exports, distinguishable from exempt supplies because they allow input tax credit, attract nil tax liability and therefore the statutory precondition for percentage-based penalty calculation is absent. Procedural breach of e-way bill validity alone does not suffice to justify an enhanced penal percentage when no tax is due, and a previously imposed two-hundred percent penalty was reduced with release of the security furnished under protest. en-us Sat, 19 Jul 2025 08:26:36 +0530 Sat, 19 Jul 2025 08:26:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14838 A detention penalty predicated on payment of tax cannot be imposed where a supply is zero-rated and no tax is payable; zero-rated exports, distinguishable from exempt supplies because they allow input tax credit, attract nil tax liability and therefore the statutory precondition for percentage-based penalty calculation is absent. Procedural breach of e-way bill validity alone does not suffice to justify an enhanced penal percentage when no tax is due, and a previously imposed two-hundred percent penalty was reduced with release of the security furnished under protest. Articles Goods and Services Tax - GST Sat, 19 Jul 2025 08:26:36 +0530 https://www.taxtmi.com/article/detailed?id=14838