GSTAT Ernakulam
For assessee
Topic
Penalties, confiscation of goods or conveyances, and proportionality.
4 rulings found
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 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
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