Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
HC set aside penalty orders under GST Act Section 129(1) and allowed refund application. The appellate authority's dismissal was deemed unjustified as there was no clear tax evasion intent. While the e-way bill showed dispatch from Durgapur without full supplier details, the court found this omission insufficient to establish evasion, noting the goods moved in the same vehicle (WB 41D 1508) as per both e-way bill and tax invoice. The court emphasized that acceptance of dispatch details in the e-way bill portal's Part-A submission indicated compliance, and mere incomplete supplier information didn't constitute tax evasion intent. The court directed authorities to process refund applications as per law.
HC set aside penalty orders under GST Act Section 129(1) and allowed refund application. The appellate authority's dismissal was deemed unjustified as there was no clear tax evasion intent. While the e-way bill showed dispatch from Durgapur without full supplier details, the court found this omission insufficient to establish evasion, noting the goods moved in the same vehicle (WB 41D 1508) as per both e-way bill and tax invoice. The court emphasized that acceptance of dispatch details in the e-way bill portal's Part-A submission indicated compliance, and mere incomplete supplier information didn't constitute tax evasion intent. The court directed authorities to process refund applications as per law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
