Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
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Section 129 confines detention of goods to the period of transit and does not support detention after the vehicle has reached the consignee's registered premises. A promptly corrected Part-B omission in an e-way bill, supported by valid invoices and Part-A details, was treated as a minor procedural lapse that could not justify detention or penalty absent revenue loss or evidence of intent to evade tax. An adjudication order dated before the personal hearing breached audi alteram partem by rendering the hearing ineffective. The detention, tax demand and penalty were set aside, with refund of amounts collected under protest and applicable statutory interest.
Section 129 confines detention of goods to the period of transit and does not support detention after the vehicle has reached the consignee's registered premises. A promptly corrected Part-B omission in an e-way bill, supported by valid invoices and Part-A details, was treated as a minor procedural lapse that could not justify detention or penalty absent revenue loss or evidence of intent to evade tax. An adjudication order dated before the personal hearing breached audi alteram partem by rendering the hearing ineffective. The detention, tax demand and penalty were set aside, with refund of amounts collected under protest and applicable statutory interest.
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