Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
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.
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