Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
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Detention of goods alongwith penalty - Expired e-way Bill - The High Court noted that the goods were indeed covered by a tax invoice and e-way bill, with the expiration of the latter occurring before reaching the consignee. However, it observed that there was no evidence of intentional tax evasion. Considering the circumstances and lack of intent, the court found that the expiration of the e-way bill did not automatically imply tax evasion. - The court concluded that there was no basis for assuming tax evasion solely based on the expiration of the e-way bill. - Consequently, the court set aside the orders of penalty imposition and dismissal of the appeal.
Detention of goods alongwith penalty - Expired e-way Bill - The High Court noted that the goods were indeed covered by a tax invoice and e-way bill, with the expiration of the latter occurring before reaching the consignee. However, it observed that there was no evidence of intentional tax evasion. Considering the circumstances and lack of intent, the court found that the expiration of the e-way bill did not automatically imply tax evasion. - The court concluded that there was no basis for assuming tax evasion solely based on the expiration of the e-way bill. - Consequently, the court set aside the orders of penalty imposition and dismissal of the appeal.
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