![Penalty Based on Presumption Without Book Verification Violates S.48(5) UP VAT Act: Allahabad HC Quashes ₹4.38 Lakh Penalty Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/2107404-vat-act-allahabad-high-court-penalty-demand-taxscan.webp "Penalty Based on Presumption Without Book Verification Violates S.48(5) UP VAT Act: Allahabad HC Quashes ₹4.38 Lakh Penalty Demand [Read Order]")
Penalty Based on Presumption Without Book Verification Violates S.48(5) UP VAT Act: Allahabad HC Quashes ₹4.38 Lakh Penalty Demand [Read Order]
The Allahabad High Court in a recent case has ruled that a penalty based on a presumption without verification of the books of account violates...
![Tax, Interest & Penalty in GST Demand cannot Exceed Amount determined by Proper Officer: Allahabad HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/2107322-allahabad-high-court-gst-demand-tax-penalty-interest-taxscan.webp "Tax, Interest & Penalty in GST Demand cannot Exceed Amount determined by Proper Officer: Allahabad HC Quashes Order [Read Order]")
![Minutes Not Serially Numbered: MCA Imposes Rs. 40k Penalty on Company [Read Notification]](https://images.taxscan.in/h-upload/2025/11/21/2107085-mca-penalty-minutes-not-serially-numbered-mca-imposes-penalty-on-company-taxscan.webp "Minutes Not Serially Numbered: MCA Imposes Rs. 40k Penalty on Company [Read Notification]")
![Non-filing of Part-B of GST E-way Bill due to Tech Glitch not Amounts to Tax Evasion: Allahabad HC quashes Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/2106814-e-way-bill-gst-gst-e-way-bill-due-tax-evasion-allahabad-hc-taxscan.webp "Non-filing of Part-B of GST E-way Bill due to Tech Glitch not Amounts to Tax Evasion: Allahabad HC quashes Penalty [Read Order]")
![Unauthorized Benami Shipping Bills: CESTAT Upholds Rs. 10 Lakh penalty against Custom Broker [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/2105465-client-documents-taxscan.webp "Unauthorized Benami Shipping Bills: CESTAT Upholds Rs. 10 Lakh penalty against Custom Broker [Read Order]")
No Penalty for Non-Filing of BEN-2: MCA Accepts Explanation as Foreign Shareholder Dissolved Before SBO Compliance Window [Read Order]
The Ministry of Corporate Affairs ( MCA ) has declined to levy any penalty for non-filing of Form BEN-2, after accepting the company’s explanation that its foreign shareholder required to be...
![No Penalty for Non-Filing of BEN-2: MCA Accepts Explanation as Foreign Shareholder Dissolved Before SBO Compliance Window [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/2105433-penalty-non-filing-of-ben-2-ben-2-mca-foreign-shareholder-taxscan.webp "No Penalty for Non-Filing of BEN-2: MCA Accepts Explanation as Foreign Shareholder Dissolved Before SBO Compliance Window [Read Order]")
![Delay of 215 Days in Filing Board Resolution in Form MGT-14: MCA Imposes Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/11/14/2105145-mca-penalty-taxscan.webp "Delay of 215 Days in Filing Board Resolution in Form MGT-14: MCA Imposes Penalty [Read Order]")
CESTAT Quashes Penalty on Customs Officer Accused of Abetting Smuggling as Statement Recorded under Duress [Read Order]
The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed on a Customs officer accused of abetting smuggling, holding that his statement was...
![CESTAT Quashes Penalty on Customs Officer Accused of Abetting Smuggling as Statement Recorded under Duress [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/2104126-cestat-penalty-customs-officer-abetting-smuggling-cestat-quashes-taxscan.webp "CESTAT Quashes Penalty on Customs Officer Accused of Abetting Smuggling as Statement Recorded under Duress [Read Order]")
No Customs Penalty for Misdeclaring Goods in Airway Bills: CESTAT sets aside ₹2L Penalty on Ajanta Pharma [Read Order]
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) recently allowed an appeal filed by Ajanta Pharma Ltd. and set aside a penalty of ₹2,00,000 imposed under...
![No Customs Penalty for Misdeclaring Goods in Airway Bills: CESTAT sets aside ₹2L Penalty on Ajanta Pharma [Read Order]](https://images.taxscan.in/h-upload/2025/11/06/2102739-customs-penalty-ajanta-pharma-no-customs-penalty-taxscan.webp "No Customs Penalty for Misdeclaring Goods in Airway Bills: CESTAT sets aside ₹2L Penalty on Ajanta Pharma [Read Order]")
‘GSTAT Now Functional’: Telangana HC Directs to File Appeal Before Tribunal, Denies Adjustment of Tax Paid as Pre-Deposit [Read Order]
The Telangana High Court disposed of a writ petition directing to approach the newly functional Goods and Services Tax Appellate Tribunal ( GSTAT ) for relief instead of invoking writ jurisdiction...
![‘GSTAT Now Functional’: Telangana HC Directs to File Appeal Before Tribunal, Denies Adjustment of Tax Paid as Pre-Deposit [Read Order]](https://images.taxscan.in/h-upload/2025/11/05/2102583-gstat-telangana-hc-adjustment-of-tax-pre-deposit-file-appeal-before-tribunal-taxscan.webp "‘GSTAT Now Functional’: Telangana HC Directs to File Appeal Before Tribunal, Denies Adjustment of Tax Paid as Pre-Deposit [Read Order]")
Penalty for Delayed Excise Duty Payment to Be Calculated Only for Actual Days of Delay, Not Entire Month: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that penalties for delayed excise duty payments must be calculated only for the actual number of days of...
![Penalty for Delayed Excise Duty Payment to Be Calculated Only for Actual Days of Delay, Not Entire Month: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/03/2101877-penalty-delayed-excise-duty-payment-calculated-actual-delay-cestat-txn.webp "Penalty for Delayed Excise Duty Payment to Be Calculated Only for Actual Days of Delay, Not Entire Month: CESTAT [Read Order]")