Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
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The HC set aside the penalty imposed under Section 129(3) of the WBGST/CGST Act, 2017 for failure to re-validate the e-way bill within the prescribed 8-hour period, accepting the petitioner's claim of vehicle breakdown causing a 15-hour delay. The Court noted the absence of wilful misconduct or tax fraud and found the appellate authority erred in dismissing the defence for lack of documentary evidence, given the circumstances of mechanical repair en route. Consequently, the orders dated 27 December 2023 and 29 August 2024 imposing the penalty and demand were quashed. The petitioners, having already paid the penalty, are entitled to seek a refund, which the authorities must consider within two weeks of application. The petition was accordingly disposed of.
The HC set aside the penalty imposed under Section 129(3) of the WBGST/CGST Act, 2017 for failure to re-validate the e-way bill within the prescribed 8-hour period, accepting the petitioner's claim of vehicle breakdown causing a 15-hour delay. The Court noted the absence of wilful misconduct or tax fraud and found the appellate authority erred in dismissing the defence for lack of documentary evidence, given the circumstances of mechanical repair en route. Consequently, the orders dated 27 December 2023 and 29 August 2024 imposing the penalty and demand were quashed. The petitioners, having already paid the penalty, are entitled to seek a refund, which the authorities must consider within two weeks of application. The petition was accordingly disposed of.
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