Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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Detention of goods - penalty order - Part B of the E-Way Bill was not filled up - The High court observed that the department failed to prove any intention on the petitioner's part to evade tax and noted previous judgments directly relevant to the case. - Given the technical nature of the defect and the absence of intent to evade tax, the court found the penalty imposed u/s 129(3) of the Act unsustainable.
Detention of goods - penalty order - Part B of the E-Way Bill was not filled up - The High court observed that the department failed to prove any intention on the petitioner's part to evade tax and noted previous judgments directly relevant to the case. - Given the technical nature of the defect and the absence of intent to evade tax, the court found the penalty imposed u/s 129(3) of the Act unsustainable.
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