Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
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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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