Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The HC allowed the petition and quashed the impugned orders, directing refund of the amount deposited by the petitioner. The court held that interception and seizure of electronic goods on account of a mismatch between the vehicle number in transport documents and the actual conveyance, coupled with non-updation of the e-way bill by the transporter, did not establish mens rea or tax evasion by the petitioner. Physical verification revealed concordant tax-invoice entries and serial numbers with the seized items, and the petitioner had notified the change of vehicle in its reply. In absence of discrepancy in goods or serial numbers, proceedings under section 129(3) could not be sustained against the petitioner.
The HC allowed the petition and quashed the impugned orders, directing refund of the amount deposited by the petitioner. The court held that interception and seizure of electronic goods on account of a mismatch between the vehicle number in transport documents and the actual conveyance, coupled with non-updation of the e-way bill by the transporter, did not establish mens rea or tax evasion by the petitioner. Physical verification revealed concordant tax-invoice entries and serial numbers with the seized items, and the petitioner had notified the change of vehicle in its reply. In absence of discrepancy in goods or serial numbers, proceedings under section 129(3) could not be sustained against the petitioner.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
