Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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HC ruled in favor of petitioner regarding detained goods due to expired e-way bill during intra-state stock transfer. While authorities detained goods citing e-way bill expiration, petitioner demonstrated goods were part of legitimate stock transfer between units, not a sale transaction. Driver's delay was documented through contemporaneous letter explaining personal emergency. Court found no evidence of tax evasion intent, following SC precedent in Satyam Shivam Papers. Detention, seizure, and penalty were deemed unjustified as basic compliance requirements for intra-state transfer were met despite procedural lapse. HC emphasized substance over form, noting absence of fraudulent intent or revenue loss. Petition allowed with costs.
HC ruled in favor of petitioner regarding detained goods due to expired e-way bill during intra-state stock transfer. While authorities detained goods citing e-way bill expiration, petitioner demonstrated goods were part of legitimate stock transfer between units, not a sale transaction. Driver's delay was documented through contemporaneous letter explaining personal emergency. Court found no evidence of tax evasion intent, following SC precedent in Satyam Shivam Papers. Detention, seizure, and penalty were deemed unjustified as basic compliance requirements for intra-state transfer were met despite procedural lapse. HC emphasized substance over form, noting absence of fraudulent intent or revenue loss. Petition allowed with costs.
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