Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
The HC dismissed a petition challenging detention of goods and vehicle due to an expired E-way bill. The Court found that natural justice principles were satisfied as a show-cause notice was issued and hearing opportunity provided to petitioners after the detention order. Authorities had valid jurisdiction as the vehicle was intercepted at Dharsiva heading toward Bilaspur-the opposite direction from the route specified in the original E-way bill-with a subsequent E-way bill generated for Madhya Pradesh. The Court distinguished this case from precedents where traffic blockages or technical portal issues justified E-way bill violations, finding no grounds to interfere with the detention order.
The HC dismissed a petition challenging detention of goods and vehicle due to an expired E-way bill. The Court found that natural justice principles were satisfied as a show-cause notice was issued and hearing opportunity provided to petitioners after the detention order. Authorities had valid jurisdiction as the vehicle was intercepted at Dharsiva heading toward Bilaspur-the opposite direction from the route specified in the original E-way bill-with a subsequent E-way bill generated for Madhya Pradesh. The Court distinguished this case from precedents where traffic blockages or technical portal issues justified E-way bill violations, finding no grounds to interfere with the detention order.
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