Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Levy of penalty u/s 129(3) of the CGST Act, 2017 - petitioner has generated E-way bill by declaring the consignee as its additional place of business - intent to evade tax, present or not - Considering the fact that there is only a technical breach committed by the petitioner and there is no intention to evade tax, the impugned order is quashed and this writ petition is allowed by directing the respondent to release the vehicle and the consignment to the petitioner, if the same has not been released already. - HC
Levy of penalty u/s 129(3) of the CGST Act, 2017 - petitioner has generated E-way bill by declaring the consignee as its additional place of business - intent to evade tax, present or not - Considering the fact that there is only a technical breach committed by the petitioner and there is no intention to evade tax, the impugned order is quashed and this writ petition is allowed by directing the respondent to release the vehicle and the consignment to the petitioner, if the same has not been released already. - HC
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