Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
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.
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