Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Evasion of tax - Failure to produce the e-Way Bill in time due to certain technical difficulties - although the petitioner failed to generate the e-Way Bill on time, the Tax Invoices issued contained all the relevant details including the detail of the vehicle transporting the goods. - The Court found that the authorities exceeded their jurisdiction by imposing penalty without concrete evidence of intent to evade tax. The Court directed a refund of the amount deposited for tax and penalty. - HC
Evasion of tax - Failure to produce the e-Way Bill in time due to certain technical difficulties - although the petitioner failed to generate the e-Way Bill on time, the Tax Invoices issued contained all the relevant details including the detail of the vehicle transporting the goods. - The Court found that the authorities exceeded their jurisdiction by imposing penalty without concrete evidence of intent to evade tax. The Court directed a refund of the amount deposited for tax and penalty. - HC
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