“Notification Issued Without GST Council's Recommendation”: Gauhati HC Sets Aside Notification Extending Time Line For Issuance Of Order For A.Y. 2018-19 And 2019-20

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) dismissed a penalty imposed under Rule 26 due to the absence of confiscation and involvement of fake invoices. The case revolved around allegations of fraud in documentation, but the tribunal found that the necessary elements for penalty—such as confiscation of goods or the use of fraudulent invoices—were not proven. As a result, the penalty was deemed unjustified and was set aside. This judgment underscores the importance of establishing clear grounds for penalties within the excise and customs framework.