GST NEWS BULLETIN

“In the absence of an E-way bill, a Penalty can’t be imposed arbitrarily unless the department proves an intention to evade tax”

The Hon’ble Allahabad High Court in the case of M/s. Falguni Steels v. State of Uttar Pradesh and Ors. held that mere technical errors, without having any potential financial implications, should not be the grounds for the imposition of penalties. The Court emphasized that there must be an intention to evade tax. Therefore, if a penalty is imposed in the presence of all the valid documents, even if an E-Way Bill has not been generated, and there is the absence of any determination to evade tax, the penalty cannot be sustained.

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“Removal of hump services given to Delhi Govt Exempt from GST”

The West Bengal Authority of Advance Ruling (AAR West Bengal) in the matter of DREDGING AND DESILTATION COMPANY PRIVATE LIMITED has ruled out that services of removal of hump given to Delhi Govt are exempt from GST.

Supply of services being undertaken by the applicant for removal of the hump (silt/ earth/ manure/ sludge etc.) by dredging at Najafgarh Drain as awarded by the Irrigation and Flood Control Department, Government of Delhi shall be covered under Sl. No. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 and therefore shall be exempted from payment of tax.

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