Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Levy of penalty - goods were unloaded at a place that was not registered in the registration certificate - unloading goods at a location not specified in the e-way bill - The petitioner argues that the unloading occurred at their own registered godown, with no intent to evade tax. The court underscores the importance of establishing mens rea for penalty imposition, citing precedents. It distinguishes minor errors from major lapses and concludes that the minor typographical error in the e-way bill, coupled with the absence of intent to evade tax, renders the penalty unwarranted.
Levy of penalty - goods were unloaded at a place that was not registered in the registration certificate - unloading goods at a location not specified in the e-way bill - The petitioner argues that the unloading occurred at their own registered godown, with no intent to evade tax. The court underscores the importance of establishing mens rea for penalty imposition, citing precedents. It distinguishes minor errors from major lapses and concludes that the minor typographical error in the e-way bill, coupled with the absence of intent to evade tax, renders the penalty unwarranted.
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