Genuine Human errors in E-way bill cannot result in penalty
Shanti Prime Publication Pvt. Ltd.
Goods in Transit — The petitioner's goods were detained on account of discrepancy in e-Way bill. The value of the goods was mentioned as Rs.388220/- instead of Rs.3882200. Taking exception to this e-Way bill, goods were detained. If a human error which can be seen on naked eye is detected, such human error cannot be capitalised for penalisation. Writ petition disposed of holding that on verification, if it is found that the petitioner had paid the IGST in accordance with the value shown in Ext.P4, the vehicle and the goods shall be released to the petitioner on executing a simple bond. However, if it is found that the petitioner had not paid the IGST according to the value shown in Ext.P4, the petitioner's goods and vehicle need be released only on furnishing bank guarantee. — Rai Prexim India Private Limited Vs. State of Kerala Represented By Its Secretary (Taxes), Thiruvananthapuram, The Commissioner of State GST Kerala State Goods And Service Tax Department, Thiruvananthapuram, Assistant State Tax Officer Squad No. Vii, Kerala State Goods And Service Tax Department, Palakkad, Amity Rock Products Pvt. Ltd., The Union Of India Represented By The Secretary (Revenue) , New Delhi, Goods And Service Tax Council Through Its Chairperson, Department Of Finance, New Delhi, Goods And Service Tax Network Through Its Chairman, East Wing, New Delhi, And Chief Commissioner Of Central Taxes Central Gst Office, Keralad [2018] 7 TAXLOK.COM 006 (Ker)
Genuine Human errors in E-way bill cannot result in penalty
Shanti Prime Publication Pvt. Ltd.
Goods in Transit — The petitioner's goods were detained on account of discrepancy in e-Way bill. The value of the goods was mentioned as Rs.388220/- instead of Rs.3882200. Taking exception to this e-Way bill, goods were detained. If a human error which can be seen on naked eye is detected, such human error cannot be capitalised for penalisation. Writ petition disposed of holding that on verification, if it is found that the petitioner had paid the IGST in accordance with the value shown in Ext.P4, the vehicle and the goods shall be released to the petitioner on executing a simple bond. However, if it is found that the petitioner had not paid the IGST according to the value shown in Ext.P4, the petitioner's goods and vehicle need be released only on furnishing bank guarantee. — Rai Prexim India Private Limited Vs. State of Kerala Represented By Its Secretary (Taxes), Thiruvananthapuram, The Commissioner of State GST Kerala State Goods And Service Tax Department, Thiruvananthapuram, Assistant State Tax Officer Squad No. Vii, Kerala State Goods And Service Tax Department, Palakkad, Amity Rock Products Pvt. Ltd., The Union Of India Represented By The Secretary (Revenue) , New Delhi, Goods And Service Tax Council Through Its Chairperson, Department Of Finance, New Delhi, Goods And Service Tax Network Through Its Chairman, East Wing, New Delhi, And Chief Commissioner Of Central Taxes Central Gst Office, Keralad [2018] 7 TAXLOK.COM 006 (Ker)
- Feb 20, 2025
Due Date - GST - Feb 18, 2025
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Jharkhand and Andaman and Nicobar Islands - Feb 15, 2025
Advisory on Introduction of Form ENR-03 for Enrolment of Unregistered Dealers/Persons in e-Way Bill Portal for generating e-way Bill - Feb 15, 2025
Due Date - IT - Feb 14, 2025
Due Date - IT - Feb 13, 2025
Due Date - GST - Feb 12, 2025
Advisory for GST Registration Process (Rule 8 of CGST Rules, 2017) - Feb 11, 2025
Due Date - GST - Feb 10, 2025
Due Date - GST - Feb 08, 2025
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Maharashtra and Lakshadweep - Feb 07, 2025
Due Date - IT - Feb 06, 2025
Advisory on e-way bill generation for goods under chapter 71 - Feb 01, 2025
Summary of union budget 2025-26 - Feb 01, 2025
Highlights of Union Budget 2025-26 - Feb 01, 2025
No Income Tax on Annual Income Upto Rs. 12 Lakh Under New Tax Regime - Jan 31, 2025
Due Date - IT - Jan 30, 2025
Due Date - IT - Jan 28, 2025
Advisory for Biometric-Based Aadhaar Authentication and Document Verification for GST Registration Applicants of Tamil Nadu and Himachal Pradesh - Jan 27, 2025
Attention – Hard - Locking of auto-populated liability in GSTR-3B - Jan 27, 2025
Advisory on the Introduction of E-Way Bill (EWB) for Gold in Kerala State - Jan 24, 2025
Advisory on Business Continuity for e-Invoice and e-Waybill Systems - Jan 24, 2025
Due Date - GST - Jan 22, 2025
CBDT notifies amendments in Income-tax Rules, 1962 to prescribe conditions for applicability of presumptive taxation regime for non-resident cruise ship operators - Jan 22, 2025
Implementation of mandatory mentioning of HSN codes in GSTR-1 & GSTR 1A - Jan 22, 2025
Due Date - GST
- Feb 21, 2025
Amnesty Scheme under Section 128A of the CGST Act, 2017: A Comprehensive Overview - Feb 19, 2025
GST on Vouchers - Analytical Study - Feb 19, 2025
Penalties and Offences under Companies Act, 2013 till section 100 of Companies Act - Jan 29, 2025
Surrender of TAN - Jan 23, 2025
Input Tax Credit on Construction under GST: Analysis of Supreme Court’s Landmark Judgment - Jan 18, 2025
Summary of Notifications Issued To Give Effect To Recommendations of 55th GST Council Meeting - Jan 18, 2025
How to Face Survey Proceedings - Your Rights and Duties - Jan 08, 2025
Impact of Cost Inflation Index After Amendment Made By Finance Act, 2024 - Jan 04, 2025
GST Audit u/s 65- Procedure and Precautions - Dec 27, 2024
GST Registration- Latest Changes and Issues Involved With Case Laws - Dec 27, 2024
Rectification of Mistake - An Analysis of Section 154 of I.T. Act, 1961 - Dec 18, 2024
Common Issues in Filing GSTR-9 for F.Y. 2023-24 - Dec 18, 2024
Tax on arrears of salary to employed assessees- An analysis - Dec 11, 2024
New Amnesty Scheme under GST- How to take maximum benefit of the scheme - Dec 09, 2024
Applicability of TDS Provisions on Individual and HUF as a Deductor - Dec 09, 2024
Up-dated return under Income tax- Eligibility and Procedure - Nov 27, 2024
Seizure of cash during GST search - Legal Aspect - Nov 27, 2024
Whether recent amendment in section 16(5) beneficial for all dealers - Nov 26, 2024
Cancellation of Registration by Department - Circumstances and Precautions - Nov 26, 2024
Accepting cash in business transactions - Know the limits - Nov 25, 2024
New Tax Regime Under Income Tax Act - Nov 12, 2024
Strengthening GST Compliance: An In-Depth Look at Special Drive 2.0 Against Fake Registrations - Nov 12, 2024
Government`s U-Turn on Indexation: Navigating the New Indexation Landscape - Nov 11, 2024
Comprehensive Guide on Electronic Credit Reversal and Reclaimed Statement under GST: Emphasizing Circular No. 170/02/2022-GST - Nov 11, 2024
Understanding Section 80JJAA: A Detailed Guide
FOR FREE CONDUCTED TOUR OF OUR ON-LINE LIBRARIES WITH OUR REPRESENTATIVE-- CLICK HERE