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 - transporting the vehicle in question after expiry of the e-way bill - time gap between the expiry of the bill and interception of the vehicle in question is about 21 hrs - Revenue could not make out any case against the petitioner that there was any deliberate or willful intention of the petitioner to avoid and evade the tax. - No penalty - HC
Levy of Penalty - transporting the vehicle in question after expiry of the e-way bill - time gap between the expiry of the bill and interception of the vehicle in question is about 21 hrs - Revenue could not make out any case against the petitioner that there was any deliberate or willful intention of the petitioner to avoid and evade the tax. - No penalty - HC
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