Concessional corporate tax option under section 115BAA survives procedural documentary lapses when statutory compliance and earlier exercise are estab...
Release of goods under section 129(1)(a) was unavailable where the supplier did not produce an e-way bill or any genuine prescribed documents. The High Court treated the absence of statutory transport documents as sufficient to justify detention and refused release of the goods, and the Supreme Court dismissed the SLP challenging that view. The text also notes issues concerning suspension of registration, prohibition on taxable supply, validity of a tax invoice during suspension, and the requirement to generate an e-way bill by the supplier, recipient or owner.
Release of goods under section 129(1)(a) was unavailable where the supplier did not produce an e-way bill or any genuine prescribed documents. The High Court treated the absence of statutory transport documents as sufficient to justify detention and refused release of the goods, and the Supreme Court dismissed the SLP challenging that view. The text also notes issues concerning suspension of registration, prohibition on taxable supply, validity of a tax invoice during suspension, and the requirement to generate an e-way bill by the supplier, recipient or owner.
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