GSTAT Bengaluru
For assessee
Topic
Penalties, confiscation of goods or conveyances, and proportionality.
8 rulings found
GSTAT Bengaluru
Where consignor's goods were detained solely for e-way bill expiry due to a software error misreading destination, though all documents including correct invoices and lorry receipt were available, tax was charged and physical verification revealed no discrepancies or intent to evade, invoking detention and penalty under section 129 for this procedural lapse was invalid and demands were unsustainable
GSTAT Agra
Where survey at brick kilns revealed excess or unaccounted bricks and coal not recorded in books and persons present failed to produce documents, initiation of confiscation proceedings with penalty and fine under section 130 was impermissible, as proper procedure required tax determination as if supplied under section 35(6) read with sections 73 and 74, rendering confiscation unsustainable GST: Where excess or unaccounted stock found at respondents' brick kilns led to confiscation and penalty orders, and Commissioner (Appeals) quashed both confiscation and penalty due to lack of legal basis, revenue's appeals confined only to fine could not be sustained in absence of a surviving confiscation, rendering such appeals meritless and not maintainable
GSTAT Ernakulam
Where notice under section 129(3) was issued on 28-6-2019 but penalty order was passed only on 26-7-2019 after expiry of prescribed seven-day period, said time- limit was held mandatory and breach thereof vitiated entire proceedings, rendering adjudication void ab initio, thus, penalty order and appellate order were to be set aside with consequential relief
GSTAT Ernakulam
Where appellant's goods and conveyance were detained for expired e-way bills and notice proposing penalty was issued but final order confirming demand was passed 445 days later, contravening statutory seven-day period, such a delay rendered penalty order void ab initio and a nullity in law, requiring consequential relief to appellant
GSTAT Bengaluru
Where an assessee made pre-SCN payment of tax and interest for excess ITC and irregular TRAN-1 credit found in audit and there was no evidence of fraud, willful misstatement or suppression with intent, penalty under fraud provisions was not sustainable as mere audit detection does not amount to suppression, and voluntary payment warranted immunity from penalty under general provisions
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
GSTAT Ernakulam
Where cigarette trader's goods in transit were detained for invoice and e-way bill mismatch and notice under section 129(3) was issued but order confirming tax and penalty was not passed within mandatory seven-day period from service of notice but was passed after 230 days delay, delay would render order illegal and without jurisdiction, thus penalty was to be quashed
GSTAT Thiruvananthapuram
Where registered trader's goods were detained in transit for missing e-way bill and penalty order in Form GST MOV-09 was issued 47 days after notice, section 129(3) mandated a strict seven-day limit, making such delayed order illegal and without jurisdiction, thereby rendering penalty unsustainable and proceedings barred by limitation