HC Set Aside Penalty Order Since Demand Can’t Be Imposed on a Ground Not Mentioned in Show Cause Notice
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 3 August, 2024
Latest from Taxmann
Case Details: Associated Switch Gears and Projects Ltd. v. State of U.P. - [2024] 164 taxmann.com 782 (Allahabad)
Judiciary and Counsel Details
- Shekhar B. Saraf, J.
- Rishi Raj Kapoor for the Petitioner.
- C.S.C. for the Respondent.
Facts of the Case
The petitioner was aggrieved by the penalty order which was passed on the ground that e-way Bill had expired though the same was accompanied with goods. It filed writ petition and contended that the penalty was imposed on different ground than mentioned in the show cause notice.
High Court Held
The Honorable High Court noted that the plea which had been taken in the show cause notice at the time of detention was that the vehicle was travelling to a destination not mentioned in the invoice. However, the Appellate Authority imposed penalty on a different ground that the e-Way Bill had expired though the same was accompanied with goods.
The Court further noted that the authorities can’t transgress the boundaries of the show cause notice. The Court also noted that it has been held on numerous occasions that the authorities can’t raise any submission which were not mentioned in the show cause notice. Therefore, it was held that the impugned order imposing penalty on different ground was liable to be set aside.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
One thought on “HC Set Aside Penalty Order Since Demand Can’t Be Imposed on a Ground Not Mentioned in Show Cause Notice”