Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
The HC quashed the penalty imposed for the delayed updating of the e-way bill, as the petitioner generated and produced an updated e-way bill before the seizure order was passed. The court found no evidence of intent to evade tax, a necessary element for penalty imposition under the GST Act. Physical verification revealed no discrepancies in the goods, and the petitioner's explanation of an accident causing delay was accepted. The HC held that mere expiry of the initial e-way bill does not constitute a contravention if a fresh e-way bill is generated in time. The impugned orders imposing penalties were set aside, and the writ petitions were allowed.
The HC quashed the penalty imposed for the delayed updating of the e-way bill, as the petitioner generated and produced an updated e-way bill before the seizure order was passed. The court found no evidence of intent to evade tax, a necessary element for penalty imposition under the GST Act. Physical verification revealed no discrepancies in the goods, and the petitioner's explanation of an accident causing delay was accepted. The HC held that mere expiry of the initial e-way bill does not constitute a contravention if a fresh e-way bill is generated in time. The impugned orders imposing penalties were set aside, and the writ petitions were allowed.
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