Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Alleged reuse of an e-way bill cannot justify detention and penalty where the goods are supported by an invoice, e-invoice and e-way bill without discrepancies in description, quantity, value or ownership. Re-transportation must be established by independent, cogent evidence that an earlier journey was completed or the goods were delivered; an inference from prior e-way bill verification alone is insufficient. Intention to evade tax cannot be presumed from suspicion, and the alleged falsity of a vehicle-repair bill must also be proved. The detention and penalty orders were set aside, and refund of the deposited amount was directed in accordance with law.
Alleged reuse of an e-way bill cannot justify detention and penalty where the goods are supported by an invoice, e-invoice and e-way bill without discrepancies in description, quantity, value or ownership. Re-transportation must be established by independent, cogent evidence that an earlier journey was completed or the goods were delivered; an inference from prior e-way bill verification alone is insufficient. Intention to evade tax cannot be presumed from suspicion, and the alleged falsity of a vehicle-repair bill must also be proved. The detention and penalty orders were set aside, and refund of the deposited amount was directed in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
