Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Levy of penalty u/s 129(3) - non filling up of Part 'B' of the e-Way Bill - Referencing the judgment in M/s Citykart Retail Pvt. Ltd.'s case, the Court observed that the sole allegation was the non-filling of Part 'B' of the e-Way Bill without any tax evasion intent. The explanation provided by the petitioner, supported by Ministry of Finance Circulars addressing issues in filling Part 'B', suggested no intent to evade tax. - Observing the absence of tax evasion intent, the High Court quashed and set aside the orders.
Levy of penalty u/s 129(3) - non filling up of Part 'B' of the e-Way Bill - Referencing the judgment in M/s Citykart Retail Pvt. Ltd.'s case, the Court observed that the sole allegation was the non-filling of Part 'B' of the e-Way Bill without any tax evasion intent. The explanation provided by the petitioner, supported by Ministry of Finance Circulars addressing issues in filling Part 'B', suggested no intent to evade tax. - Observing the absence of tax evasion intent, the High Court quashed and set aside the orders.
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