Case Laws

Levy of tax and penalty for expiration of e-way bill is unjustified when there is no intention to evade tax

200% penalty cannot be imposed for not renewing an earlier valid e-Way Bill

AAR lacks jurisdiction to provide a ruling on the questions raised due to the situs of the transaction not being within Tamil Nadu

Delay of 148 days in filing the appeal condoned on payment of cost of Rs.40,000

Statutory requirement u/s 73(9) mandates payment of only 10% of the disputed tax as penalty

Penalty is not imposable if there is no willful attempt on the part of the taxpayer to evade payment of tax

Order cancelling registration must specify the specific reasons for cancellation of registration as mentioned under Section 29(2)

No demand can be confirmed u/s 74 without giving an opportunity of personal hearing

ITC is available on the tax paid for leasing/renting/hiring motor vehicles for providing transport facilities to women employees

Details relied upon for crystallisation of demand u/s 73 ought to be included in the SCN