Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Page of 4786
Press 'Enter' after typing page number.
381 to 400 of 95715 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
