Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Expiry of an e-way bill alone did not justify detention where the vehicle reached the relevant city within the permitted period but could not complete the short remaining journey because of a breakdown. In the absence of any indication of tax evasion, treating the lapse as sufficient for detention was characterised as improper and hyper-technical. The High Court allowed the writ petition and directed that all proceedings arising from the detention be dropped.
Expiry of an e-way bill alone did not justify detention where the vehicle reached the relevant city within the permitted period but could not complete the short remaining journey because of a breakdown. In the absence of any indication of tax evasion, treating the lapse as sufficient for detention was characterised as improper and hyper-technical. The High Court allowed the writ petition and directed that all proceedings arising from the detention be dropped.
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