Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
HC determined that mere non-completion of part-B of e-way bill does not automatically warrant penalty under Section 129 of U.P. G.S.T. Act, 2017. The court found no evidence of tax evasion attempt by the petitioner. Without a specific finding regarding intentional tax evasion, the penalty levy was deemed unsustainable. Consistent with prior judicial precedents, the court emphasized that procedural non-compliance alone cannot justify punitive action. The impugned order was consequently set aside, and the petition was allowed, effectively quashing the penalty imposed by the tax authorities.
HC determined that mere non-completion of part-B of e-way bill does not automatically warrant penalty under Section 129 of U.P. G.S.T. Act, 2017. The court found no evidence of tax evasion attempt by the petitioner. Without a specific finding regarding intentional tax evasion, the penalty levy was deemed unsustainable. Consistent with prior judicial precedents, the court emphasized that procedural non-compliance alone cannot justify punitive action. The impugned order was consequently set aside, and the petition was allowed, effectively quashing the penalty imposed by the tax authorities.
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