Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
HC quashed detention order and penalty imposed due to minor E-way bill discrepancy where goods were transported for exhibition display. Genuine delivery challans under Section 55(1) were issued for both dispatch and return, with only technical error in listing dispatch location as Ghaziabad instead of New Delhi. No evidence of tax evasion intent was established by authorities. Court found proceedings unjustified where goods were accompanied by legitimate documentation, despite technical discrepancy. Following precedent requiring proof of tax evasion intent for penalty imposition, and recognizing substantial compliance with documentation requirements, petition was allowed and proceedings invalidated.
HC quashed detention order and penalty imposed due to minor E-way bill discrepancy where goods were transported for exhibition display. Genuine delivery challans under Section 55(1) were issued for both dispatch and return, with only technical error in listing dispatch location as Ghaziabad instead of New Delhi. No evidence of tax evasion intent was established by authorities. Court found proceedings unjustified where goods were accompanied by legitimate documentation, despite technical discrepancy. Following precedent requiring proof of tax evasion intent for penalty imposition, and recognizing substantial compliance with documentation requirements, petition was allowed and proceedings invalidated.
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