![Use of Notice Proforma of Levy Penalty u/s 271AAB without Mentioning Charge is Defective and Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Use-of-Notice-Proforma-Levy-Penalty-u-s-271AAB-Charge-is-Defective-and-Invalid-ITAT-Taxscan.jpg "Use of Notice Proforma of Levy Penalty u/s 271AAB without Mentioning Charge is Defective and Invalid: ITAT [Read Order]")
Use of Notice Proforma of Levy Penalty u/s 271AAB without Mentioning Charge is Defective and Invalid: ITAT [Read Order]
The Income Tax Tribunal (ITAT) Kolkata Bench ruled that the notice proforma of levy penalty under section 271AAB of Income Tax Act, 1961 without...
![Penalty u/s. 114A imposable only for person who is liable to pay Duty or Interest under section 28: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Penalty-pay-Duty-Interest-CESTAT-taxscan.jpg "Penalty u/s. 114A imposable only for person who is liable to pay Duty or Interest under section 28: CESTAT [Read Order]")
![Payment of Tax and Penalty to Release Detained Goods Not “Admission”, Cannot be Sole Basis of GST Liability: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Payment-of-Tax-Penalty-Goods-Payment-of-Tax-and-Penalty-Admission-GST-Liability-GST-Delhi-High-Court-taxscan.jpg "Payment of Tax and Penalty to Release Detained Goods Not “Admission”, Cannot be Sole Basis of GST Liability: Delhi HC [Read Order]")
![Repayment of Loan in Cash in excess of Rs.20,000: ITAT upholds Penalty u/s 271E of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Repayment-of-Loan-in-Cash-ITAT-Penalty-Income-Tax-Act-TAXSCAN.jpg "Repayment of Loan in Cash in excess of Rs.20,000: ITAT upholds Penalty u/s 271E of Income Tax Act [Read Order]")
![Import of Urea on High Seas Sale from STE not violative of ITC policy: CESTAT quashes Penalty u/s 112(a)(i) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Import-of-Urea-High-Seas-Sale-STE-ITC-policy-Urea-on-High-Seas-Sale-CESTAT-Penalty-Import-of-Urea-on-High-Seas-Sale-taxscan.jpg "Import of Urea on High Seas Sale from STE not violative of ITC policy: CESTAT quashes Penalty u/s 112(a)(i) [Read Order]")
CESTAT confirms Composite Penalty When Charges pertain to period prior to and after introduction of Section 11 AC of Central Excise Act [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed composite penalty when charges pertained to period prior to and after introduction of Section 11 AC...
![CESTAT confirms Composite Penalty When Charges pertain to period prior to and after introduction of Section 11 AC of Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/CESTAT-Penalty-pertain-period-Central-Excise-Act-TAXSCAN.jpg "CESTAT confirms Composite Penalty When Charges pertain to period prior to and after introduction of Section 11 AC of Central Excise Act [Read Order]")
Penalty u/s 96ZP of Excise Act not justifiable when Revenue Department delayed Computation of ACP: Orissa HC [Read Order]
In a recent ruling, the Orissa High Court (HC) held that the penalty under section 96ZP of the Central Excise Act was not justifiable when Revenue Department delayed the computation of the Annual...
![Penalty u/s 96ZP of Excise Act not justifiable when Revenue Department delayed Computation of ACP: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Penalty-Excise-Act-Revenue-Department-ACP-Orissa-HC-TAXSCAN.jpg "Penalty u/s 96ZP of Excise Act not justifiable when Revenue Department delayed Computation of ACP: Orissa HC [Read Order]")
Additional Special Road Taxes are Regulatory and Compensatory in Nature, not a Penalty: Supreme Court [Read Judgment]
The Supreme Court of India held that additional special road taxes are regulatory and compensatory in nature and upheld the constitutional validity of the levy of the same under Section 3A(3) of...
![Additional Special Road Taxes are Regulatory and Compensatory in Nature, not a Penalty: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2023/01/special-road-taxes-road-taxes-taxes-penalty-SC-Supreme-Court-taxscan.jpg "Additional Special Road Taxes are Regulatory and Compensatory in Nature, not a Penalty: Supreme Court [Read Judgment]")
Commissioner (Appeals) has No Jurisdiction to issue SCN u/s73 of Finance Act, Order confirming demand of Interest and Penalty is not valid: CESTAT [Read Order]
The New Delhi ,Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that Commissioner (Appeals) has no Jurisdiction to issue SCN under section 73 of the Finance Act, 1994 and the order...
![Commissioner (Appeals) has No Jurisdiction to issue SCN u/s73 of Finance Act, Order confirming demand of Interest and Penalty is not valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Commissioner-SCN-Finance-Act-Order-demand-of-Interest-demand-Penalty-Interest-CESTAT-Order-confirming-demand-taxscan.jpg "Commissioner (Appeals) has No Jurisdiction to issue SCN u/s73 of Finance Act, Order confirming demand of Interest and Penalty is not valid: CESTAT [Read Order]")
‘NOC’ not required to be obtained from Drug Inspector and Free to Export Drugs, Penalty under Customs Act not imposable: CESTAT [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that a penalty under Customs Act,1962 is not imposable when a “No Objection Certificate” (NOC)is not...
![‘NOC’ not required to be obtained from Drug Inspector and Free to Export Drugs, Penalty under Customs Act not imposable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/NOC-Drug-Export-Drugs-Penalty-Customs-Act-CESTAT-TAXSCAN.jpg "‘NOC’ not required to be obtained from Drug Inspector and Free to Export Drugs, Penalty under Customs Act not imposable: CESTAT [Read Order]")
Delivery of Goods to Different Location Not Mentioned in E-Way Bill to Attract Maximum Penalty: Tamilnadu Govt. Issues instructions to GST Officers [Read Circular]
The State Government of Tamil Nadu has issued a detailed instructions for the GST Intelligence Wing, Roving Squad wherein the Government has instructed the officers to impose maximum penalty under...
![Delivery of Goods to Different Location Not Mentioned in E-Way Bill to Attract Maximum Penalty: Tamilnadu Govt. Issues instructions to GST Officers [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/01/Delivery-of-Goods-Delivery-of-Goods-to-Different-Location-E-Way-Bill-Penalty-GST-Officers-GST-taxscan.jpg "Delivery of Goods to Different Location Not Mentioned in E-Way Bill to Attract Maximum Penalty: Tamilnadu Govt. Issues instructions to GST Officers [Read Circular]")
Mere not Selling of Old Batteries on Weight Basis does not attract Penalty under GST Law: Allahabad HC [Read Order]
A Single bench of the Allahabad High Court has recently held that not selling old batteries on weight measurement basis instead of piece rate does not make the seller liable to be penalised under the...
![Mere not Selling of Old Batteries on Weight Basis does not attract Penalty under GST Law: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Selling-of-Old-Batteries-Old-Batteries-penalty-GST-law-penalty-under-GST-law-Allahabad-High-Court-GST-Taxscan.jpg "Mere not Selling of Old Batteries on Weight Basis does not attract Penalty under GST Law: Allahabad HC [Read Order]")