Allahabad High Court
For assessee
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
5 rulings found
Allahabad High Court
Where goods in transit were detained solely for expiry of e-way bill validity due to mechanical breakdown, driver change and transporter lapse during lockdown, with no discrepancy in invoice, builty or tax and absence of intent to evade, such mere expiry did not justify levy of tax or penalty and impugned orders were quashed with refund per law
Calcutta High Court
Where goods in transit were penalized at 200 percent of tax solely due to non- extension of e-waybill at time of police interception and materials showed no other lapse, such penalty violated principles of natural justice and authorities were directed to refund recovered penalty as only failure was non-extension of e-waybill validity during transit
Jammu & Kashmir and Ladakh High Court
Where goods and conveyance were detained under Section 129 and notice was served beyond mandated seven-day period from date of detention, such delay violated strict statutory requirement, vitiating entire penalty proceedings and resulting in setting aside of all consequent orders, even if delay was of only one day, as timely issuance protected primary rights against prolonged detention
Kerala High Court
Where appellant challenged detention proceedings and resulting penalty order as time-barred, asserting notice and order were issued beyond statutory period after detention and verification dates, and Single Judge relegating matter without deciding limitation plea, relegation order to be was set aside and matter was to be remanded to single judge for fresh adjudication on merits considering rival submissions
Jammu & Kashmir and Ladakh High Court
Where goods in transit were intercepted and a show cause notice under section 129(3) was served, but penalty order was passed after the mandatory seven- day period, strict compliance with statutory timelines was required and delay beyond the permitted period rendered the penalty order invalid and liable to be quashed