COVID-19 limitation exclusion and destination-specific e-way bills govern revisional timelines and penalties for undocumented third-party plywood deli...
Questions arising from miscellaneous application orders cannot challenge unaltered Tribunal findings, leaving the original order separately challengea...
Transfer-pricing comparability filters require fresh arm's-length analysis, while delayed receivables need separate reconsideration with working-capit...
Section 153C jurisdiction requires timely deemed search and assessee-specific satisfaction material; otherwise reassessment must use the proper statut...
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Pre-movement e-way bill compliance requires the e-way bill to be generated before goods begin moving, with the tax invoice and e-way bill carried by the person in charge. Generating those documents only after interception does not cure transportation undertaken without them. Their absence at interception creates a rebuttable presumption of intent to evade tax, which may be displaced only by a reasonable explanation. The explanation did not rebut that presumption, and the detention-related penalty under section 129 was sustained.
Pre-movement e-way bill compliance requires the e-way bill to be generated before goods begin moving, with the tax invoice and e-way bill carried by the person in charge. Generating those documents only after interception does not cure transportation undertaken without them. Their absence at interception creates a rebuttable presumption of intent to evade tax, which may be displaced only by a reasonable explanation. The explanation did not rebut that presumption, and the detention-related penalty under section 129 was sustained.
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