Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
HC set aside penalty imposed under Section 129(3) of the Goods and Services Tax Act, ruling that mens rea is sine qua non for penalty imposition. The petitioner generated e-way bill after detention, with tax already paid, demonstrating no intent to evade tax. Court held that authorities cannot presume tax evasion based solely on procedural lapses such as expired e-way bills, particularly when valid reasons exist. The judgment emphasized that penalty proceedings require proof of intentional tax evasion, not mere technical violations. Respondent authorities failed to establish requisite intent or provide adequate reasoning for penalty imposition. Petition allowed, impugned order quashed for lacking foundational grounds regarding evasion intent.
HC set aside penalty imposed under Section 129(3) of the Goods and Services Tax Act, ruling that mens rea is sine qua non for penalty imposition. The petitioner generated e-way bill after detention, with tax already paid, demonstrating no intent to evade tax. Court held that authorities cannot presume tax evasion based solely on procedural lapses such as expired e-way bills, particularly when valid reasons exist. The judgment emphasized that penalty proceedings require proof of intentional tax evasion, not mere technical violations. Respondent authorities failed to establish requisite intent or provide adequate reasoning for penalty imposition. Petition allowed, impugned order quashed for lacking foundational grounds regarding evasion intent.
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