Case Law Details
Case Name : Assistant Commissioner (ST) & Ors. Vs Satyam Shivam Papers Pvt. Limited (Supreme Court of India)
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Supreme Court of India
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Assistant Commissioner (ST) & Ors. Vs Satyam Shivam Papers Pvt. Limited (Supreme Court of India)
No tax evasion can be presumed on mere non-extension of validity of e-way bill due to traffic blockage and agitation
The Hon’ble Supreme Court of India in Assistant Commissioner ST & Ors. v. Satyam Shivam Papers Pvt. Ltd. [Special Leave to Appeal (C) No(s). 21132/2021 dated January 12, 2022] affirmed the judgment passed by the Hon’ble Telangana High Court and held that, tax evasion cannot be presumed on mere non-extension of validity of e-way bill by the assessee due to traffic blockage...
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Author Bio
Sir, We are very sorry for the very concept of E-way bill by the law makers. The authority is not also practical and the India is becoming the heaven of advocates and will be. The highest court is to handle such practical mini matter and… our country will do progress!!!! thanks too the ministry.. Sir, in today’s scenario can you say the purpose, the way-bill is serving and adding the value to the nation? Only we are to complicate the business transaction.. nothing more. We can not leave the old thought process though we are wanting to be forward to digitization… It’s my personal views.. so many may agree to it.. Thanks & Regards