Cross-segment derivatives manipulation: integrated order patterns can support interim restraints, while director liability requires responsibility, co...
Power bank definition limits the customs-duty exclusion, preserving concessional treatment for stationary, grid-scale and industrial battery storage s...
Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
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Expiry of an e-way bill constitutes a procedural or documentary lapse and, without independent evidence, does not by itself establish an intention to evade tax for imposing a GST penalty. Penalty requires assessment of surrounding circumstances, including whether goods were diverted, the transaction was suppressed, goods differed from declarations, or the destination was undisclosed. Where none of these factors is present, the penalty lacks a factual basis and is unsustainable.
Expiry of an e-way bill constitutes a procedural or documentary lapse and, without independent evidence, does not by itself establish an intention to evade tax for imposing a GST penalty. Penalty requires assessment of surrounding circumstances, including whether goods were diverted, the transaction was suppressed, goods differed from declarations, or the destination was undisclosed. Where none of these factors is present, the penalty lacks a factual basis and is unsustainable.
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