Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
Residual food-preparation classification places fermented Nata De Coco outside fruit-jelly categories, changing its GST treatment across notified peri...
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Imposition of tax and penalty u/s 129(3) - e-way bill had expired nine hours and thirty minutes prior to interception - The High court referred to previous cases where mens rea to evade tax was deemed essential for penalty imposition. In the present case, the court found no evidence of intent to evade tax, as the goods were properly documented, and the delay was due to a breakdown. The court emphasized that the failure to extend the e-way bill was a technical breach and not sufficient grounds for imposing a penalty under Section 129(3) of the Act.
Imposition of tax and penalty u/s 129(3) - e-way bill had expired nine hours and thirty minutes prior to interception - The High court referred to previous cases where mens rea to evade tax was deemed essential for penalty imposition. In the present case, the court found no evidence of intent to evade tax, as the goods were properly documented, and the delay was due to a breakdown. The court emphasized that the failure to extend the e-way bill was a technical breach and not sufficient grounds for imposing a penalty under Section 129(3) of the Act.
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