Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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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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