Validity of faceless assessment procedure challenged for jurisdictional AO intervention mid-remand, resulting in quashing of assessment for procedural...
Inventory write-off and fraudulent/wrongful trading allegations in corporate insolvency led to director liability principles applied and appeal dismis...
Refund was denied where goods were moved under an e-way bill containing an incorrect destination address, and the plea of inadvertent error was rejected. The court held that the taxpayer had adequate opportunity to seek correction, and unlike relied-on precedents, the consignor and consignee being the same negated the claim of a bona fide mistake. The court further found that repeated similar "address errors" could indicate a modus operandi, and the taxpayer produced no corroborative records (such as ledgers, books, or movement registers) to prove that the goods were actually meant for the stated warehouse. The writ petition was dismissed. - HC
Refund was denied where goods were moved under an e-way bill containing an incorrect destination address, and the plea of inadvertent error was rejected. The court held that the taxpayer had adequate opportunity to seek correction, and unlike relied-on precedents, the consignor and consignee being the same negated the claim of a bona fide mistake. The court further found that repeated similar "address errors" could indicate a modus operandi, and the taxpayer produced no corroborative records (such as ledgers, books, or movement registers) to prove that the goods were actually meant for the stated warehouse. The writ petition was dismissed. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
