Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Page of 4786
Press 'Enter' after typing page number.
61 to 80 of 95714 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
HC upheld the penalty order for non-compliance with e-way bill requirements under the Uttar Pradesh GST Act, 2017. The goods were intercepted on 19.01.2023 with invalid e-way bills: one bill was for a different vehicle than declared, and the other had expired prior to transportation. The Court followed precedential rulings establishing that absence of a valid e-way bill creates a rebuttable presumption of tax evasion. The petitioner failed to provide sufficient evidence to rebut this presumption. Consequently, the Court dismissed the petition, affirming the mandatory nature of e-way bill compliance post-01.04.2018 and sustaining the imposed penalty.
HC upheld the penalty order for non-compliance with e-way bill requirements under the Uttar Pradesh GST Act, 2017. The goods were intercepted on 19.01.2023 with invalid e-way bills: one bill was for a different vehicle than declared, and the other had expired prior to transportation. The Court followed precedential rulings establishing that absence of a valid e-way bill creates a rebuttable presumption of tax evasion. The petitioner failed to provide sufficient evidence to rebut this presumption. Consequently, the Court dismissed the petition, affirming the mandatory nature of e-way bill compliance post-01.04.2018 and sustaining the imposed penalty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
