In Rs Industrial Solutions vs Additional Commissioner Grade 2 case, Allahabad HC rules that non-filing of Part-B of E-Way Bill without proof of tax evasion won’t lead to penalty.
Understand the significance of personal hearings in faceless assessments as mandated by a recent Allahabad High Court judgment. Get insights into the implications for taxpayers.
Merely because the Directors of the two companies were common may have given rise to suspicion that the deposits received by the assessee company from the other, was bogus.
Learn about the Allahabad High Court’s ruling in Mid Town Associates Vs Additional Commissioner Grade-2 (Appeal) regarding penalty proceedings for non-production of E-way bill. Discover why mens rea is crucial in tax evasion cases.
Read about RD Enterprises vs Union of India where Allahabad High Court orders communication to State & Central authorities regarding the continuation of provisional attachment beyond one year under GST Section 83(2) of CGST Act, 2017.
Detailed analysis of Sandeep Singh vs. State of U.P. regarding cancellation of liquor license under United Provinces Excise Act 1910 by Allahabad High Court.
HC held that goods mentioned in invoice and e-way bill matched; in terms of quantity and value; non-mention of dispatch address is a minor breach not inviting provisions of section 129
Allahabad High Court quashes benami transaction proceedings in Smt. Meera Pandey Vs Union of India case, stating contractor’s statement alone insufficient. Read full judgment.
Allahabad High Court sets aside order as petitioner wasn’t required to check GST portal for notices. Read the detailed analysis of Chemsilk Commerce Pvt Ltd Vs State of U.P. case.
Presence of mens rea is deemed essential for imposition of penalties related to tax evasion. Mere technical errors, without evidence of intent to evade taxes, do not warrant penalty imposition.
