Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
The High Court quashed penalty u/s E-Way Bill violation, classifying goods as ODC due to speed without intent to evade tax. Relying on precedent, mens rea is essential for penalty. Transit speed not valid for penalty per circular. Speculative reasoning for penalties unfair. Penalties deter fraud, ensure compliance. Without intent, penalties unjust. Penalty imposition must be based on evidence of misconduct. Orders quashed, petition allowed.
The High Court quashed penalty u/s E-Way Bill violation, classifying goods as ODC due to speed without intent to evade tax. Relying on precedent, mens rea is essential for penalty. Transit speed not valid for penalty per circular. Speculative reasoning for penalties unfair. Penalties deter fraud, ensure compliance. Without intent, penalties unjust. Penalty imposition must be based on evidence of misconduct. Orders quashed, petition allowed.
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