Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Levy of penalty u/s 129(5) of GST Act for discrepancy between PIN code of petitioner in Tax Invoices and E-Way Bill. Court held minor discrepancy in PIN code in GST Registration and Tax Invoices as minor violation of GST enactments. Difference in address in E-Way Bill and Tax Invoices due to Head Office and actual dispatch place. Petitioner earlier obtained VAT registration for dispatch place. Tax Invoices raised from same address. Imposition of penalty for technical breach or minor address variance in Tax Invoices and E-Way Bill unjustified u/s 129(5). GST enactments aim to avoid unjust tax burden on assessee regularly paying tax and complying with law. Impugned order quashed. Respondent directed to refund amount paid or allow credit adjustment towards future tax liability.
Levy of penalty u/s 129(5) of GST Act for discrepancy between PIN code of petitioner in Tax Invoices and E-Way Bill. Court held minor discrepancy in PIN code in GST Registration and Tax Invoices as minor violation of GST enactments. Difference in address in E-Way Bill and Tax Invoices due to Head Office and actual dispatch place. Petitioner earlier obtained VAT registration for dispatch place. Tax Invoices raised from same address. Imposition of penalty for technical breach or minor address variance in Tax Invoices and E-Way Bill unjustified u/s 129(5). GST enactments aim to avoid unjust tax burden on assessee regularly paying tax and complying with law. Impugned order quashed. Respondent directed to refund amount paid or allow credit adjustment towards future tax liability.
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