Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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The case involved a challenge to a penalty imposed u/s 129 of the Goods and Service Tax Acts. The court held that without proof of intent to evade tax, such penalties lack legal basis. The petitioner had presented all documents during seizure, except one, which was later provided. The court found no factual support for the alleged tax evasion intent. The order dated July 20, 2024, was quashed, directing release of the vehicle and goods within two weeks. The High Court disposed of the petition.
The case involved a challenge to a penalty imposed u/s 129 of the Goods and Service Tax Acts. The court held that without proof of intent to evade tax, such penalties lack legal basis. The petitioner had presented all documents during seizure, except one, which was later provided. The court found no factual support for the alleged tax evasion intent. The order dated July 20, 2024, was quashed, directing release of the vehicle and goods within two weeks. The High Court disposed of the petition.
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