Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
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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