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...
Detention of goods for alleged reuse of an e-way bill requires cogent evidence that the same goods had completed an earlier journey and that the e-way bill was reused. Where goods are accompanied by an invoice, e-invoice and e-way bill, with no discrepancy in description, quantity, value or ownership, an earlier vehicle verification or location alone cannot establish re-transportation. Contravention of GST law and intention to evade tax cannot be presumed from suspicion; the department must prove both by independent evidence. On these facts, the detention and penalty proceedings were set aside, and refund of the deposited amount was directed in accordance with law.
Detention of goods for alleged reuse of an e-way bill requires cogent evidence that the same goods had completed an earlier journey and that the e-way bill was reused. Where goods are accompanied by an invoice, e-invoice and e-way bill, with no discrepancy in description, quantity, value or ownership, an earlier vehicle verification or location alone cannot establish re-transportation. Contravention of GST law and intention to evade tax cannot be presumed from suspicion; the department must prove both by independent evidence. On these facts, the detention and penalty proceedings were set aside, and refund of the deposited amount was directed in accordance with law.
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