Held - The e-way bill is generated to identify the goods that are being transported, the place from where it is being transported, the final destin.....

Held - Transportation of goods with a proper e-way bill is one of the salient features of the Act. There is no scope to dilute the said provision o.....

Held - Having heard both the sides, at the outset, it is to be noted that in case of Shree Govind Alloys Pvt. Ltd. (supra), the respondent had chal.....

Held - This Court in Govind Tobacco Manufacturing Co. vs. State of U.P., [2022] 140 taxmann.com 383 (Ahhahabad) has held that as there is expiry of.....

Held - The appellants had explained that there is absolutely no mens rea on their part and there was no intention to evade payment of tax. Neverthe.....