GST Appellate Authority

Mere E way bill Expiry not amount as intention to evade taxes

Hero Steel Limited Vs Assistant Commissioner State Taxes & Excise-cum- Proper Officer (GST Appellate Authority)

Tax/ penalty under section 129 of CGST Act 2017 cannot be imposed merely for expiry of E way bill without proving the intention to evade tax...

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GST Appellate Authority revokes cancellation of GSTIN after payment of pre deposit

Sahayta Security Services Pvt Ltd, Vs Asst. Commissioner State Tax & (GST Appellate Authority, Himachal Pradesh)

Sahayta Security Services Pvt Ltd, Vs Asst. Commissioner State Tax &amp (GST Appellate Authority, Himachal Pradesh) GST Appellate Authority revokes cancellation of GSTIN as It is made clear in the section 107 (7) that after amount of pre deposit paid by appellant, recovery proceeding for balance amount shall deemed to be stayed. Issue...

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No service tax on amount paid to employees deployed from a company outside India

Imasen Manufacturing India Private Limited Vs. Assistant Commissioner (Commissioner Appeals, CGST, Jaipur): Order in Appeal No. 202(SM)ST/JPR/2021

Under the GST regime services of employee to employer is considered as neither supply of goods nor supply of services as per the Schedule III of the Central Goods and Services Tax Act, 2017...

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Mistake of two digits of vehicle no. in invoice & E-way bill is typographic error

M/s Mahalakshmi Packagers Manufacture Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh)

As per the facts in hand it appears that the mistake of two digits while entering vehicle no in invoice and E-way bill is a typographic error and may be treated as a minor one....

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E-way bill- Shifting of Goods by other vehicle due to breakdown- Penalty despite vehicle no. updation unsustainable

Integrated Constructive Solutions Vs Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh)

Integrated Constructive Solutions Vs Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh) It appears that there is no dispute regarding quantity of goods and further all concerns documents were placed before the proper officer. It is a fact that the E-way Bill for the material in question was generated at 05:52 pm ...

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Penalty imposed ignoring updated e-way bill is unsustainable

On Dutt S/o Shri Bal Krishan Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh)

On Dutt S/o Shri Bal Krishan Vs ACST&E-cum-Proper Officer (GST Appellate Authority, Himachal Pradesh) It appears that there is no dispute regarding quantity of goods and further all concerns documents were placed before the proper officer. It is a fact that The E Way bill for the goods in question was generated at 09:43 pm […]...

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Procedural lapse in E-Way Bil | No Intention to Evade Tax | Penalty Deleted

In Re Om Dutt S/O Shri Bal Krishan (GST Appellate Authority, Himachal Pradesh)

In Re Om Dutt S/O Shri Bal Krishan (GST Appellate Authority Himachal Pradesh) It appears that there is no dispute regarding quantity of goods and further all concerns documents were placed before the proper officer. It is a fact that The E Way bill for the goods in question was generated at 09:43 pm on […]...

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Penalty on Goods Transported for repair without proper documents cannot exceed Rs. 10000

Neva plantation Private Limited Vs ACST&E (GST Appellate Authority Himachal Pradesh)

Neva plantation Private Limited Vs ACST&E (GST Appellate Authority, Himachal Pradesh) It appears that there is no dispute regarding quantity/quality of goods and further it has been clearly mentioned on the challan that the goods are not for sale only for repair. Since the transaction has no tax implications, the proper office while a...

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Penalty not justified for mere expiry of E-Way bill when all other documents in order

Bhushan Power & Steel Limited Vs Asst. Commissioner State Taxes & Excise (GST Appellate Authority, Himachal Pradesh)

Bhushan Power & Steel Limited Vs Asst. Commissioner State Taxes & Excise (GST Appellate Authority Himachal Pradesh) Rule 138(10) says that validity of e-way bill may be extended within 8 hours from the time of its expiry but in the instant cases the vehicle was practically apprehended in almost 08 to 09 hours of the […]...

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Typographic error in entering distance in E-way bill is minor mistake: HC

Godrej Consumer Products Ltd. Vs ACST&E-Cum (GST Appellate Authority)

Godrej Consumer Products Ltd. Vs ACST&E (GST Appellate Authority, Himachal Pradesh) It is revealed that due to a typographic error while generating E-way bill, the petitioner mentioned approx distance between Puducherry to Himachal Pradesh as 20 Kilometers instead of 2000 Kilometers. As a result, a validity of one day has been calcula...

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