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...
HC held that a minor discrepancy in e-way bill invoice number (3096 instead of 3063) does not warrant penalty proceedings under Section 129. The record confirmed no substantive differences in goods' quality, quantity, or items between accompanying documents. Referencing administrative circular guidance, the court determined the technical error was immaterial. The entire penalty proceedings were deemed legally unsustainable, and the petition was accordingly allowed, effectively quashing the punitive action against the transporter.
HC held that a minor discrepancy in e-way bill invoice number (3096 instead of 3063) does not warrant penalty proceedings under Section 129. The record confirmed no substantive differences in goods' quality, quantity, or items between accompanying documents. Referencing administrative circular guidance, the court determined the technical error was immaterial. The entire penalty proceedings were deemed legally unsustainable, and the petition was accordingly allowed, effectively quashing the punitive action against the transporter.
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