Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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The HC upheld the levy of penalty under Section 129(1)(b) of the GST Act for transit of goods without an e-way bill, finding no evidence of technical error or inadvertence, as no e-way bill was generated prior to movement. The presence of a tax invoice with the goods established the petitioner as the owner, and the temporary suspension of the purchaser's registration during transit did not adversely affect liability. The Court relied on precedent attributing an intent to evade tax in absence of an e-way bill at inspection, validating the penalty order. However, the Court modified the impugned orders, directing that proceedings be treated under Section 129(1)(a) instead of 129(1)(b), as the requisite documents accompanied the consignment. The writ petition was allowed in part, with no further interference to the penalty order.
The HC upheld the levy of penalty under Section 129(1)(b) of the GST Act for transit of goods without an e-way bill, finding no evidence of technical error or inadvertence, as no e-way bill was generated prior to movement. The presence of a tax invoice with the goods established the petitioner as the owner, and the temporary suspension of the purchaser's registration during transit did not adversely affect liability. The Court relied on precedent attributing an intent to evade tax in absence of an e-way bill at inspection, validating the penalty order. However, the Court modified the impugned orders, directing that proceedings be treated under Section 129(1)(a) instead of 129(1)(b), as the requisite documents accompanied the consignment. The writ petition was allowed in part, with no further interference to the penalty order.
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