Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
HC ruled that carrying a complete e-way bill is mandatory for goods transportation. The petitioner was found transporting goods without fully completing the e-way bill (Part B), which was generated only after vehicle interception. The court held that merely downloading Part A of the e-way bill does not absolve tax liability. The petitioner's conduct suggested an intention to evade tax, as the e-way bill inconsistently reflected transportation details. Following precedents in Akhilesh Traders and Jhansi Enterprises, the court established that incomplete documentation creates a rebuttable presumption of tax evasion. The petition was consequently dismissed, reinforcing the strict requirement of comprehensive e-way bill documentation post-April 2018.
HC ruled that carrying a complete e-way bill is mandatory for goods transportation. The petitioner was found transporting goods without fully completing the e-way bill (Part B), which was generated only after vehicle interception. The court held that merely downloading Part A of the e-way bill does not absolve tax liability. The petitioner's conduct suggested an intention to evade tax, as the e-way bill inconsistently reflected transportation details. Following precedents in Akhilesh Traders and Jhansi Enterprises, the court established that incomplete documentation creates a rebuttable presumption of tax evasion. The petition was consequently dismissed, reinforcing the strict requirement of comprehensive e-way bill documentation post-April 2018.
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