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Punjab Excise and Taxation department detained a person suspected of obtaining fake ITC claims worth Rs 3.65 crore.

Tax Evader arrested for generating Fake Input Tax Credit worth Rs.3.65 crore

Judgement

GST SCN sent to the wrong email address: HC sets aside Order and asks Department to consider GSTR-3B rectification

GST SCN sent on wrong E-Mail: HC sets aside Order and asks Department to consider GSTR-3B Rectification

HC noted that merely e-way bills had the incorrect address but the invoices and bilty documents contain the correct address of the destination. In such a case, no presumption to evade tax arises at all. The mere technical error committed by the petitioner cannot result in imposition of such harsh penalty upon the petitioner.

Incorrect Address on E-way bill a mere technical error: HC Deletes Penalty

In the present case, apart from the factual aspect that the Part B of E-Way Bills was not filled up, there is no material on record to show that the petitioner had any mens rea to evade tax.

Non Updation of E-Way Bill Part B without any intention to evade tax would not lead to imposition of penalty under GST: HC

The new e-invoicing portal will enhance the user experience. GSTN has issued Advisory for the same.

GSTN issues Advisory on Enhanced E-Invoicing Initiatives and E-Invoicing Portal

Buyer cannot be asked to pay penalty when he was no way connected with any of the allegations that has been levelled against the supplier Company.

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Tax Evader arrested for generating Fake Input Tax Credit worth Rs.3.65 crore

GST SCN sent on wrong E-Mail: HC sets aside Order and asks Department to consider GSTR-3B Rectification

Incorrect Address on E-way bill a mere technical error: HC Deletes Penalty

Non Updation of E-Way Bill Part B without any intention to evade tax would not lead to imposition of penalty under GST: HC

GSTN issues Advisory on Enhanced E-Invoicing Initiatives and E-Invoicing Portal

Buyer not responsible for contravention of GST Law by Seller: HC