Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Expired e-way Bill - Levy of penalty - Seizure of goods alongwith the vehicle - The tax/penalty under section 129 of CGST/HPGST Act 2017 cannot be imposed merely on the basis of Expiry of E-Way bill and without proving the intention to evade the tax - the impugned order passed by the Proper Officer are quashed and set aside. However, a penalty of Rs. 15,000/- is imposed under section 125 of HPGST/CGST Act on the Appellant.
Expired e-way Bill - Levy of penalty - Seizure of goods alongwith the vehicle - The tax/penalty under section 129 of CGST/HPGST Act 2017 cannot be imposed merely on the basis of Expiry of E-Way bill and without proving the intention to evade the tax - the impugned order passed by the Proper Officer are quashed and set aside. However, a penalty of Rs. 15,000/- is imposed under section 125 of HPGST/CGST Act on the Appellant.
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