Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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E-Way Bill was not properly filled, but upon inspection, no discrepancy was found between the physically available goods and the goods disclosed in the E-Way Bill. The assessee claimed no intent to evade tax. The authorities did not find any intent to evade tax. The High Court held that in cases of mere technical breaches, where substantial compliance is disclosed, physical inspection tallies with the goods declared in the E-Way Bill, and no intent of tax evasion is made out, proceedings u/s 129 of the GST Act become vitiated. Consequently, the impugned order was quashed, and the petition was allowed.
E-Way Bill was not properly filled, but upon inspection, no discrepancy was found between the physically available goods and the goods disclosed in the E-Way Bill. The assessee claimed no intent to evade tax. The authorities did not find any intent to evade tax. The High Court held that in cases of mere technical breaches, where substantial compliance is disclosed, physical inspection tallies with the goods declared in the E-Way Bill, and no intent of tax evasion is made out, proceedings u/s 129 of the GST Act become vitiated. Consequently, the impugned order was quashed, and the petition was allowed.
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