This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Reconsider 200% Penalty on Non-Generation of E-Invoice; Released vehicle on ₹10 Lakh Deposit: HC
Case Law Details
- Case Name
- Urmilla Enterprises Pvt. Ltd. Vs State Tax Officer-I (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Urmilla Enterprises Pvt. Ltd. Vs State Tax Officer-I (Madras High Court)
Review of matter imposing 200% Penalty on non-generation of E-Invoice due to non-consideration of Circular No. 10/2019 dated 31.05.2019
Conclusion: The Officer was directed for fresh consideration of Penalty @200% for non-generation of an e-invoice as there was a failure on the part of the department to consider relevant GST circular No. 10/2019 dated 31.05.2019. If the Officer had come to the conclusion that benefit available by virtue of the said circular was not applicable for assessee, the respondent should release...
Author Info
