Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Page of 4796
Press 'Enter' after typing page number.
541 to 560 of 95918 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The High Court ruled on a case involving the levy of penalty u/s 129 of the GST Act due to an error in mentioning the vehicle number in the E-way bill during the transit of goods. The court found that the discrepancy in the vehicle registration number did not indicate any intention to evade tax, as it was a genuine sale of goods. The court held that this minor error does not warrant penalty proceedings u/s 129. The court set aside the orders of the detaining authority and the first appellate authority, as there was no evidence of tax evasion beyond the incorrect vehicle number in the E-way bill. The petition was allowed, and the orders were deemed unsustainable in the eyes of the law.
The High Court ruled on a case involving the levy of penalty u/s 129 of the GST Act due to an error in mentioning the vehicle number in the E-way bill during the transit of goods. The court found that the discrepancy in the vehicle registration number did not indicate any intention to evade tax, as it was a genuine sale of goods. The court held that this minor error does not warrant penalty proceedings u/s 129. The court set aside the orders of the detaining authority and the first appellate authority, as there was no evidence of tax evasion beyond the incorrect vehicle number in the E-way bill. The petition was allowed, and the orders were deemed unsustainable in the eyes of the law.
Note: It is a system-generated summary and is for quick reference only.