Tag Archives: VARANASI BENCH

Mere Route Deviation Without Proof Of Tax Evasion Intent Does Not Justify Detention Or Penalty Under GST

By | October 1, 2026

Mere Route Deviation Without Proof Of Tax Evasion Intent Does Not Justify Detention Or Penalty Under GST Issue Whether the detention of goods and vehicle and imposition of penalty under Section 129 is legally sustainable based solely on a route deviation, when valid e-way bills and tax invoices are present and no intent to evade… Read More »

Cash Sales Credited to Profit and Loss Account Cannot Be Added Again as Section 68 Cash Credits

By | August 18, 2026

Cash Sales Credited to Profit and Loss Account Cannot Be Added Again as Section 68 Cash Credits Issue Whether cash received from sales and already credited to the Profit and Loss Account as part of business turnover can be added again as unexplained cash credit under Section 68 of the Income-tax Act, 1961. Facts Original… Read More »