Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Levy of penalty for violation of section 129 and Rule 138 - Failure to update the E-way bill on change of vehicle after breakdown - The imposition of penalties for mere technical errors in tax law, without evidence of intent to evade tax, is not sustainable. The court emphasized that penalties should only be imposed when there's a deliberate intent to evade taxes, differentiating between inadvertent technical errors and purposeful attempts to circumvent tax obligations. - HC
Levy of penalty for violation of section 129 and Rule 138 - Failure to update the E-way bill on change of vehicle after breakdown - The imposition of penalties for mere technical errors in tax law, without evidence of intent to evade tax, is not sustainable. The court emphasized that penalties should only be imposed when there's a deliberate intent to evade taxes, differentiating between inadvertent technical errors and purposeful attempts to circumvent tax obligations. - HC
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