Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Seizure of goods and levy of penalty were challenged on the ground that the e-way bill validity allegedly expired due to an auto-generated Part-B showing an incorrect distance. The goods were motor vehicle chassis duly accompanied by tax invoice, e-way bill, sale certificate, and temporary registration, and the delivery location was specifically reflected in the documents. As the distance field was auto-populated after Part-A and was not editable by the taxpayer, the authority had no basis to infer tax evasion, and mere expiry of an e-way bill was held insufficient to establish intent to evade tax. The seizure and penalty order was quashed and the petition was allowed - HC
Seizure of goods and levy of penalty were challenged on the ground that the e-way bill validity allegedly expired due to an auto-generated Part-B showing an incorrect distance. The goods were motor vehicle chassis duly accompanied by tax invoice, e-way bill, sale certificate, and temporary registration, and the delivery location was specifically reflected in the documents. As the distance field was auto-populated after Part-A and was not editable by the taxpayer, the authority had no basis to infer tax evasion, and mere expiry of an e-way bill was held insufficient to establish intent to evade tax. The seizure and penalty order was quashed and the petition was allowed - HC
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