Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
The HC held that the levy of IGST and penalty on the petitioner for incorrectly mentioning the place of loading in the e-way bill was unjustified. The goods were seized solely based on a technical error regarding the shipment location, without any dispute over the quantity or quality of goods. Relying on precedent, the court ruled that a mere technical discrepancy in the e-way bill does not warrant seizure or penalty imposition. Consequently, the HC quashed the impugned orders dated 07.06.2023 and 26.10.2024 passed by the respondents, thereby allowing the petition and setting aside the tax and penalty proceedings against the petitioner.
The HC held that the levy of IGST and penalty on the petitioner for incorrectly mentioning the place of loading in the e-way bill was unjustified. The goods were seized solely based on a technical error regarding the shipment location, without any dispute over the quantity or quality of goods. Relying on precedent, the court ruled that a mere technical discrepancy in the e-way bill does not warrant seizure or penalty imposition. Consequently, the HC quashed the impugned orders dated 07.06.2023 and 26.10.2024 passed by the respondents, thereby allowing the petition and setting aside the tax and penalty proceedings against the petitioner.
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