TaxTMI 
TaxTMI 
Intelligence Wing - Power Roles and Responsibilities - Offences booked by Roving Squad officers - Certain circular instructions issued - amendment made
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....23 Present: Thiru Dheeraj Kumar, I.A.S., Principal Secretary/Commissioner of Commercial Taxes. Sub: Intelligence Wing - Power Roles and Responsibilities - Offences booked by Roving Squad officers - Certain circular instructions issued - amendment made - regarding. Ref: 1. Circular No.10/2019 dated 31.05.2019 issued in Q1/17253/2019. 2. Circular No.10/2019 amendment dated 17.12....
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....or "CIRCUMSTANCES WHERE NO PENALTY SHALL BE LEVIED BY THE ROVING SQUAD". The Existing para 9 (i), (ii) & (iii), are extracted below: i) Where the amount involved in the offence is less than Rupees Five Thousand. ii) Where a mistake or omission in document is easily rectifiable and has been committed without fraudulent intent or gross negligence or is not backed up with any sort o....
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....ere the amount involved in the offence is less than Rupees Five Thousand. ii) Where the issue relates to rate of tax, classification of goods, place of supply disputes, valuation of goods etc., Instead of levying tax and penalty on the spot, these types of cases shall be referred to the assessment circle concerned for further action, without detaining the goods and conveyance. However, in....
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....the consignee mentioned is correct, subject to the condition that the error in the PIN code should not have the effect of increasing the validity period of the e-way bill; c) Error in one or two digits of the document number mentioned in the e-way bill; d) Error in 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate of tax mentioned is correct. ....