Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
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...
The High Court held that the issues raised by the petitioner regarding the reasons for transporting goods in a different vehicle and the expiry of the e-way bill should have been considered by the competent authorities before imposing a penalty u/s 129 of the CGST/SGST Acts. If there was no attempt to evade tax and the discrepancies were beyond the petitioner's control, this should have been considered by the original and Appellate Authorities. Although the petitioner may be justified in challenging the Appellate Authority's order due to the non-constitution of the Tribunal u/s 112, the High Court may not entertain the challenge in a writ petition under Article 226 since adjudication involves disputed questions of fact. The appeal filed by the petitioner is restored to the Appellate Authority, who shall pass fresh orders after affording a further opportunity of hearing to the petitioner. The order is quashed.
The High Court held that the issues raised by the petitioner regarding the reasons for transporting goods in a different vehicle and the expiry of the e-way bill should have been considered by the competent authorities before imposing a penalty u/s 129 of the CGST/SGST Acts. If there was no attempt to evade tax and the discrepancies were beyond the petitioner's control, this should have been considered by the original and Appellate Authorities. Although the petitioner may be justified in challenging the Appellate Authority's order due to the non-constitution of the Tribunal u/s 112, the High Court may not entertain the challenge in a writ petition under Article 226 since adjudication involves disputed questions of fact. The appeal filed by the petitioner is restored to the Appellate Authority, who shall pass fresh orders after affording a further opportunity of hearing to the petitioner. The order is quashed.
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