Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Levy of penalty - at the time of detention was that one of the E-Way Bills had expired - The High court held that mens rea to evade tax is essential for imposing penalties. In this case, there was no indication of intent to evade tax. While a technical violation occurred, authorities failed to establish repeated use of the expired E-Way Bill or intent to evade tax. Therefore, the technical violation alone did not warrant a penalty u/s 129(3) of the Act. The court quashed the impugned orders.
Levy of penalty - at the time of detention was that one of the E-Way Bills had expired - The High court held that mens rea to evade tax is essential for imposing penalties. In this case, there was no indication of intent to evade tax. While a technical violation occurred, authorities failed to establish repeated use of the expired E-Way Bill or intent to evade tax. Therefore, the technical violation alone did not warrant a penalty u/s 129(3) of the Act. The court quashed the impugned orders.
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