Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
HC held that a technical error in shipping address on an auto-populated e-way bill cannot justify seizure or penalty under GST law. The e-way bill, valid from 14.12.2022 to 16.12.2022, was not cancelled within its validity period, indicating the transaction's legitimacy. The primary purpose of e-way bills is to track goods movement and ensure proper tax assessment. Since the petitioner's e-way bill remained active throughout its validity period, the authenticity of the transaction cannot be questioned. The court emphasized that mere technical discrepancies in shipping details do not warrant punitive action when the fundamental purpose of goods movement tracking is fulfilled. Petition allowed, proceedings against petitioner invalidated.
HC held that a technical error in shipping address on an auto-populated e-way bill cannot justify seizure or penalty under GST law. The e-way bill, valid from 14.12.2022 to 16.12.2022, was not cancelled within its validity period, indicating the transaction's legitimacy. The primary purpose of e-way bills is to track goods movement and ensure proper tax assessment. Since the petitioner's e-way bill remained active throughout its validity period, the authenticity of the transaction cannot be questioned. The court emphasized that mere technical discrepancies in shipping details do not warrant punitive action when the fundamental purpose of goods movement tracking is fulfilled. Petition allowed, proceedings against petitioner invalidated.
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