Lawgics – Judgment No. 196
Synopsis: Once revenue taken particular stand same cannot be completely changed by different reason or…
Lawgics
GST Article
Tax collected at the stage of detention can be claimed as GST refund if excess tax is paid in regular returns
The Hon’ble Madras High Court in M/s Chetna Steel Tubes (P.) Ltd. v. Goods and…
GST Article
High Court
Goods not liable for seizure and penalty thereof when designated route not taken during transportation
The Hon’ble Allahabad High Court (Lucknow Bench) in the case of Exide Industries Limited v.…
GST Article
High Court
Penalty order passed on the detention of goods and vehicle after 7 days from service of notice is not sustainable
The Hon’ble Patna High Court in the case of M/s Kedia Enterprises v. State of…
GST Article
High Court
Penalty cannot be imposed for expired E-way bills in the absence of intent to evade taxes
The Hon’ble Calcutta High Court (Circuit Bench at Jalpaiguri) in M/s Maa Amba Builders v.…
GST Article
High Court
Penalty not imposable when discrepancy relates to a mere technical error in Tax Invoice or E-way Bill
The Hon’ble Madras High Court in the case of M/s. Jindal Pipes Limited v. Deputy…
GST Article
High Court
Penalty cannot be imposed on the Assessee for not generating E-Tax Invoice
The Hon’ble Allahabad High Court in case of Nancy Trading Company v. State of UP…
GST Article
High Court
Penalty not leviable due to expiry of E-way bill when there is no intention to evade payment of tax
The Hon’ble Allahabad High Court in Raghuveer Ispat Private Limited v. State of UP [Writ…
GST Article
High Court
GST DAILY – 255
Stay Yourself Updated on GST HC set aside penalty since minor discrepancy of vehicle details…
GST Article
High Court
GST DAILY – 252
Stay Yourself Updated on GST HC set aside order and remanded matter as appellate authority…