Tag: gst penalty

Typographical error in the e-way bill is a minor error therefore imposition of penalty under Section 129 of the GST Act is without jurisdiction and illegal– Allahabad High Court In a recent judgment, the Hon’ble Allahabad High Court has quashed and set aside set aside a penalty order …

No Penalty u/s 73 (11) where return FORM GSTR-3B has been filed late after the due date of filing such return – CBIC As per section 73(11) of the CGST Act, a penalty is payable where any amount of self-assessed tax or any amount collected as tax has not …