Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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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