Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
HC held that mentioning SAP document number instead of tax invoice number in e-way bill during transport from Mathura to Mirzapur was a genuine human error. Physical verification revealed no discrepancies in quality, quantity, or goods description between tax invoice and actual shipment. Authorities failed to establish any intention of tax evasion, which is essential for penalty imposition under Section 129 of GST Act. The technical mismatch alone cannot justify penalty proceedings when substantive compliance is evident. The court found impugned orders unsustainable, emphasizing that mere clerical errors, absent fraudulent intent, do not warrant punitive action. Petition allowed, setting aside tax and penalty orders.
HC held that mentioning SAP document number instead of tax invoice number in e-way bill during transport from Mathura to Mirzapur was a genuine human error. Physical verification revealed no discrepancies in quality, quantity, or goods description between tax invoice and actual shipment. Authorities failed to establish any intention of tax evasion, which is essential for penalty imposition under Section 129 of GST Act. The technical mismatch alone cannot justify penalty proceedings when substantive compliance is evident. The court found impugned orders unsustainable, emphasizing that mere clerical errors, absent fraudulent intent, do not warrant punitive action. Petition allowed, setting aside tax and penalty orders.
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