Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
Levy of penalty - no E-Way Bill, invoice and bilty were present in the vehicle carrying the goods - onus to prove (shifting burden) - The High court held that the petitioner failed to rebut the presumption of tax evasion since they could not explain the absence of the invoice and E-Way Bill. Thus, the penalty imposed is upheld, emphasizing that penalties act as deterrents to tax evasion.
Levy of penalty - no E-Way Bill, invoice and bilty were present in the vehicle carrying the goods - onus to prove (shifting burden) - The High court held that the petitioner failed to rebut the presumption of tax evasion since they could not explain the absence of the invoice and E-Way Bill. Thus, the penalty imposed is upheld, emphasizing that penalties act as deterrents to tax evasion.
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TaxTMI 
TaxTMI 
of 4884 
