Separate Penalty on Proprietor Unsustainable when Proprietorship Concern already Penalised for Same Offence: CESTAT [Read Order]

CESTAT Allahabad ruled that a separate penalty on the proprietor for the same offence already penalised on the business concern is unsustainable, highlighting the principle of double jeopardy.
By Devanand T R - On November 12, 2024 12:26 pm - 2 mins read
CESTAT - CESTAT Allahabad - Separate Penalty - Proprietor Unsustainable -Proprietor - Unsustainable - Proprietorship - Proprietorship Concern - Penalised - TAXSCAN

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad has held that imposing a separate penalty on the proprietor of a business concern when the concern itself had already been penalised for the same offence is unsustainable. The bench found that this violated the legal principle against double jeopardy, which prevents an…

Your free access to Taxscan has Expired

To read the article, get a premium account.

Taxscan Premium

Why should you subscribe?
  • Enjoy our website without interruptions from advertisements
  • Receive Daily newsletters
  • Receive realtime Telegram/Whatsapp news updates
  • Download original Judgements / Order / Notifications / Circulars, etc
  • Enjoy exclusive entry fees to Simplified series. (Webinars, Seminars, masterclasses, etc.)
  ₹2299 + GST for 1 year

Subscribe Now

Already a member? Log in here

Topics

taxscan-loader