GSTAT Lucknow
For assessee
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
4 rulings found
GSTAT Lucknow
Where registered dealer transporting motorcycles was intercepted for absence of e-way bill which was generated and produced nine minutes later, and goods were identifiable with genuine records without any evidence of suppression, undervaluation or intent to evade, mere procedural lapse did not justify penalty and orders for penalty and detention were unsustainable in law
Supreme Court
Where penalty proceedings for issuance of invoices without actual supply and wrongful ITC were initiated after an investigation found recipient non-existent, and statutory appeal under section 107 was available to challenge both jurisdiction and procedural grounds, writ petition under Article 226 was not entertained, and assessee was directed to pursue the appellate remedy, leaving all questions open for consideration by Appellate Authority; instant Court found no error in impugned order passed by High Court, SLP was to be disposed of
Punjab & Haryana High Court
Where petitioner was penalized for GST offences without issuance of prior show cause notice and was denied reasonable opportunity of being heard, non- compliance with statutory mandate of natural justice under penalty provisions vitiated penalty, rendering impugned penalty unsustainable in law
Delhi High Court
Where penalty proceedings for issuance of invoices without actual supply and wrongful ITC were initiated after an investigation found recipient non-existent, and statutory appeal under section 107 was available to challenge both jurisdiction and procedural grounds, writ petition under Article 226 was not entertained, and petitioner was directed to pursue the appellate remedy, leaving all questions open for consideration by Appellate Authority