Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Levy of penalty - non filling up of Part 'B' of the e-Way Bill - existence of mens rea or not The High Court referenced a specific case and highlighted that the issue of non-filling up of Part 'B' of the e-Way Bill was addressed in previous judgments. It emphasized that mere technical errors without intent to evade tax should not lead to penalties. It was reiterated that there was no evidence of mens rea or intent to evade tax on the petitioner's part. Thus, the imposition of penalty under Section 129(3) of the Act was deemed unjustified.
Levy of penalty - non filling up of Part 'B' of the e-Way Bill - existence of mens rea or not The High Court referenced a specific case and highlighted that the issue of non-filling up of Part 'B' of the e-Way Bill was addressed in previous judgments. It emphasized that mere technical errors without intent to evade tax should not lead to penalties. It was reiterated that there was no evidence of mens rea or intent to evade tax on the petitioner's part. Thus, the imposition of penalty under Section 129(3) of the Act was deemed unjustified.
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