Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
