Tag: sec 129
Court quashes GST penalty for evasion
Quashing penalty under Section 129 of the Uttar Pradesh Goods and Service Tax Act, 2017, Justice Shekhar B Saraf said, “Burden of proof lies on petitioner in certain cases to prove there was no evasion of tax. However, when the error in…
Penalty cannot be imposed in the absence of E-way bill until the department proves intention to evade tax
The Hon’ble Allahabad High Court in the case of M/s. Falguni Steels v. State of Uttar Pradesh and Ors. [Writ Tax No. 146 of 2023 dated January 25, 2024] held that mere technical errors, without having any potential financial implications,…
Penalties should not be imposed solely for technical errors lacking any intent to evade tax
The Hon’ble Allahabad High Court in the case of Rawal Wasia Yarn Dying (P.) Ltd. v. Commissioner Commercial Tax [Writ Tax No. 352 of 2023 dated January 16, 2024] held that the invoice itself contains the details of the truck,…
Purchasers responsibility to verify the GST registration of the seller on the GST Portal
The Hon’ble Supreme Court in the case of Deputy Assistant Commissioner-1 (ST) v. Arhaan Ferrous and Non Ferrous Solutions (P.) Ltd. [Petitions for Special Leave to Appeal (C) No (S). 24711-2474 of 2023 dated November 6, 2023] held that they…
No provision to Disclose the Route of Transportation of Goods under GST
The Hon’ble Allahabad High Court in M/s. Om Prakash Kuldeep Kumar v. Additional Commissioner Grade-2 and Another [WRIT TAX No. – 277 of 2022 dated October 03, 2023] set aside the seizure of goods transported and held that, unlike the…
Release of goods and vehicle when accompanied by E-way bill
The Hon’ble Allahabad High Court in M/s. Western Carrier India Ltd v. State of U.P. and 4 Others held that since the assessee’s goods in transit were accompanied by the necessary documents, including an E-Way bill and invoice, the department should have released the goods and vehicle under Section 129 of the CGST Act.