Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - goods detained on the ground that the goods were being transported on a vehicle different from that declared on e-way bill - onus to prove (shifting burden on petitioner) - The High Court held that, the intention to evade tax is sine qua non before imposition of penalty. I - Based on the lack of evidence demonstrating an intention to evade tax and the adherence to tax regulations by the petitioner, the High Court quashes the orders imposing penalties under Section 129(3) of the Act and allows the writ petition.
Penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - goods detained on the ground that the goods were being transported on a vehicle different from that declared on e-way bill - onus to prove (shifting burden on petitioner) - The High Court held that, the intention to evade tax is sine qua non before imposition of penalty. I - Based on the lack of evidence demonstrating an intention to evade tax and the adherence to tax regulations by the petitioner, the High Court quashes the orders imposing penalties under Section 129(3) of the Act and allows the writ petition.
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