Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
The HC set aside the penalty imposed under section 129(3) of the GST Act for non-filing of Part-B of the e-way bill, finding no intent to evade tax. The petitioner demonstrated that the omission was due to a technical glitch, a fact undisputed in the record. The Court relied on precedents affirming that mere non-filing of the e-way bill does not attract penalty absent a tax evasion intent. As no authority below recorded any finding of willful tax evasion, the penalty was unwarranted. Consequently, the petition was allowed, and the impugned order imposing the penalty was quashed.
The HC set aside the penalty imposed under section 129(3) of the GST Act for non-filing of Part-B of the e-way bill, finding no intent to evade tax. The petitioner demonstrated that the omission was due to a technical glitch, a fact undisputed in the record. The Court relied on precedents affirming that mere non-filing of the e-way bill does not attract penalty absent a tax evasion intent. As no authority below recorded any finding of willful tax evasion, the penalty was unwarranted. Consequently, the petition was allowed, and the impugned order imposing the penalty was quashed.
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