Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Levy of penalty - Non-production of e-way bill in time due certain difficulties - intention to evade tax (mens rea) - The High Court emphasizes that the burden of proof lies with the petitioner to demonstrate no intention to evade tax. - Despite the subsequent production of documents, the petitioner fails to provide a reasonable explanation for their absence at the proper time. - The court notes that the difficulties with generating e-way bills were resolved after April 2018, and the petitioner's arguments are not supported by the facts. - The court dismisses the writ petition, affirming the validity of the actions taken by the respondent authorities.
Levy of penalty - Non-production of e-way bill in time due certain difficulties - intention to evade tax (mens rea) - The High Court emphasizes that the burden of proof lies with the petitioner to demonstrate no intention to evade tax. - Despite the subsequent production of documents, the petitioner fails to provide a reasonable explanation for their absence at the proper time. - The court notes that the difficulties with generating e-way bills were resolved after April 2018, and the petitioner's arguments are not supported by the facts. - The court dismisses the writ petition, affirming the validity of the actions taken by the respondent authorities.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4790
Join Channel
TaxTMI 
