Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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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