Appellate enhancement limits protect against new income sources, while documented credits and prior-year investments resist unexplained-income additio...
Section 129(3) detention and penalty provisions should not be applied solely because an e-way bill has expired where invoices and transport documents are accurate. An unrebutted vehicle breakdown, coupled with no independent enquiry, does not support an adverse inference that goods were moved to evade tax. In these circumstances, expiry alone does not establish intent to evade tax, and detention, consequential tax and penalty cannot be sustained; deposited amounts are refundable in accordance with law.
Section 129(3) detention and penalty provisions should not be applied solely because an e-way bill has expired where invoices and transport documents are accurate. An unrebutted vehicle breakdown, coupled with no independent enquiry, does not support an adverse inference that goods were moved to evade tax. In these circumstances, expiry alone does not establish intent to evade tax, and detention, consequential tax and penalty cannot be sustained; deposited amounts are refundable in accordance with law.
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