![Absence of mentioning Specific Charge u/s 274 by AO Renders Penalty Levied Unsustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Penalty-Penalty-Levied-Unsustainable-taxscan.jpg "Absence of mentioning Specific Charge u/s 274 by AO Renders Penalty Levied Unsustainable: ITAT [Read Order]")
Absence of mentioning Specific Charge u/s 274 by AO Renders Penalty Levied Unsustainable: ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ) rendered the penalty levied against the assessee as unsustainable due to the...
![Necessary Documents provided to Cross Examine Government approved valuer on SHIS: CESTAT remands matter to Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Necessary-Documents-Cross-Examine-Government-valuer-on-SHIS-CESTAT-Commissioner-taxscan.jpg "Necessary Documents provided to Cross Examine Government approved valuer on SHIS: CESTAT remands matter to Commissioner [Read Order]")
![Clearance of Excisable Goods without Payment of Duty which Resulted into Evasion of Excise Duty by Manufacturer of “Chhakkdo Rickshaw”: CESTAT upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Clearance-of-Excisable-Goods-Payment-of-Duty-Resulted-into-Evasion-of-Excise-Duty-by-Manufacturer-Chhakkdo-Rickshaw-CESTAT-Upholds-Penalty-TAXSCAN.jpg "Clearance of Excisable Goods without Payment of Duty which Resulted into Evasion of Excise Duty by Manufacturer of “Chhakkdo Rickshaw”: CESTAT upholds Penalty [Read Order]")
![CESTAT quashes Penalty u/s 112A of Customs Act on Undervaluation of Import of Artificial flowers and Photo frames on ground of Absence of Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Artificial-flowers-and-photo-frames.jpg "CESTAT quashes Penalty u/s 112A of Customs Act on Undervaluation of Import of Artificial flowers and Photo frames on ground of Absence of Corroborative Evidence [Read Order]")
Penalty leviable when Person chargeable to Tax fails to Deposit Tax collected by him within 30 days from Due Date of Payment of such Tax under GST Act: Kerala HC [Read Order]
The Kerala High Court observed that the penalty leviable when person chargeable to tax fails to deposit tax collected by him within 30 days from due date of payment of such tax under the Goods and...
![Penalty leviable when Person chargeable to Tax fails to Deposit Tax collected by him within 30 days from Due Date of Payment of such Tax under GST Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Penalty-Penalty-leviable-when-Person-chargeable-to-Tax-Tax-Penalty-leviable-when-Person-chargeable-to-Tax-fails-to-Deposit-Tax-GST-Act-taxscan.jpg "Penalty leviable when Person chargeable to Tax fails to Deposit Tax collected by him within 30 days from Due Date of Payment of such Tax under GST Act: Kerala HC [Read Order]")
CESTAT Quashes Penalty u/s 11AC of Central Excise Act on Clandestine Manufacture and Removal of Ferro Silico Manganese on ground of Absence of Relevant Evidence [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed under section 11AC of the Central Excise Act,1944 on clandestine manufacture and...
![CESTAT Quashes Penalty u/s 11AC of Central Excise Act on Clandestine Manufacture and Removal of Ferro Silico Manganese on ground of Absence of Relevant Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Penalty-Central-Excise-Act-Clandestine-Manufacture-Ferro-Silico-Manganese-Absence-of-Relevant-Evidence-taxscan.jpg "CESTAT Quashes Penalty u/s 11AC of Central Excise Act on Clandestine Manufacture and Removal of Ferro Silico Manganese on ground of Absence of Relevant Evidence [Read Order]")
No Penalty u/s 11AC of Central Excise Act can be imposed in absence of allegation for evasion of excise duty: CESTAT [Read Order]
The Mumbai bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the penalty under section 11AC of the Central Excise Act, 1944 cannot be imposed in the absence of allegation...
![No Penalty u/s 11AC of Central Excise Act can be imposed in absence of allegation for evasion of excise duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Penalty-Penalty-Central-Excise-Act-Central-Excise-Act-can-be-imposed-in-absence-of-allegation-for-evasion-of-excise-duty-CESTAT-taxscan.jpg "No Penalty u/s 11AC of Central Excise Act can be imposed in absence of allegation for evasion of excise duty: CESTAT [Read Order]")
9-Hour Gap Between E-Way Bill Expiry and Vehicle Interception, No Tax Evasion Intent Found: Calcutta HC Order Refund of Penalty [Read Order]
The Calcutta High Court has ruled in favour of refunding a penalty in a case involving a 9-hour time gap between the expiration of an e-way bill and the interception of the associated vehicle. The...
Import of Recycled Plastic Granules or Flakes Powder are Classifiable under ‘Plastic Stickers’ which is not Hazardous in nature: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the import of recycled plastic granules or flakes powder is classifiable under the category of plastic...
![Import of Recycled Plastic Granules or Flakes Powder are Classifiable under ‘Plastic Stickers’ which is not Hazardous in nature: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Import-of-Recycled-Plastic-Granules-Plastic-Granules-Recycled-Plastic-Granules-Flakes-taxscan.jpg "Import of Recycled Plastic Granules or Flakes Powder are Classifiable under ‘Plastic Stickers’ which is not Hazardous in nature: CESTAT [Read Order]")
AO cannot direct to produce Profit and Loss Account to show source of Expenditure not recorded in Gross Receipt u/s 44AD: ITAT deletes Penalty [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata bench, held that the assessing officer could not direct the assessee to produce a profit and loss account to show the source of expenditure when the...
![AO cannot direct to produce Profit and Loss Account to show source of Expenditure not recorded in Gross Receipt u/s 44AD: ITAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/AO-direct-to-produce-Profit-and-Loss-Account-to-show-source-of-Expenditure-recorded-in-Gross-Receipt-ITAT-deletes-Penalty-TAXSCAN.jpg "AO cannot direct to produce Profit and Loss Account to show source of Expenditure not recorded in Gross Receipt u/s 44AD: ITAT deletes Penalty [Read Order]")