Tag: gst penalty
AGFTC and ITBA requests Finance Minister to reduce penalty u/s 73(9) of the CGST Act 2017 All Gujarat Federation of Tax Consultants (AGFTC) and Income Tax Bar Association (ITBA), Ahmedabad has given a Representation to Union Minister of Finance to amend the penalty provision under section 73(9) of …
GST Penalty order passed u/s 129(3) before expiry of time given for explanation deleted In a recent judgment, Hon’ble Allahabad High Court has deleted GST Penalty order passed u/s 129(3) before expiry of time granted for opportunity of submitting an explanation, i.e. the punishment order was passed simultaneously …
No Penalty leviable for mismatch of vehicle no in e-way bill in case of stock transfer – High Court In a recent judgment, Hon’ble Allahabad High Court has deleted GST penalty u/s 129(3) of UPGST Act 2017 levied for mismatch of vehicle number in e-way bill holding that …
E-way bill expired due to vehicle break down only a technical breach and non extension of its time period cannot be ground for penalty under UPGST Act 2017 In a recent judgment, Hon’ble Allahabad High Court has held that E-way bill expired due to vehicle break down is …
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 …