Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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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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