Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
The HC allowed the petition, quashing the impugned detention and seizure orders and directing release of the goods, holding that proceedings under Section 129(3) could not be sustained absent material indicating intent to evade tax. The court accepted the petitioner's documentary evidence explaining delay caused by vehicle breakdown and noted no discrepancy as to quantity or quality; the authorities failed to record cogent findings rebutting that explanation. In these circumstances an expired e-way bill alone did not establish mens rea for tax evasion, and the impugned orders were held unlawful and set aside.
The HC allowed the petition, quashing the impugned detention and seizure orders and directing release of the goods, holding that proceedings under Section 129(3) could not be sustained absent material indicating intent to evade tax. The court accepted the petitioner's documentary evidence explaining delay caused by vehicle breakdown and noted no discrepancy as to quantity or quality; the authorities failed to record cogent findings rebutting that explanation. In these circumstances an expired e-way bill alone did not establish mens rea for tax evasion, and the impugned orders were held unlawful and set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
