Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
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Re-transportation of purchased machinery to the seller for testing without consideration is not a supply under section 7(1)(a) of the CGST/KGST Act and does not attract tax on the movement. Rule 55 permits such movement otherwise than by way of supply under delivery challans, but Rule 138 still requires an e-way bill unless an exemption applies. Transport without the required e-way bill attracts penalty under the second part of section 129(1)(a). The High Court upheld the reduced penalty and consequential refund ordered by the Single Judge, while dismissing the writ appeal.
Re-transportation of purchased machinery to the seller for testing without consideration is not a supply under section 7(1)(a) of the CGST/KGST Act and does not attract tax on the movement. Rule 55 permits such movement otherwise than by way of supply under delivery challans, but Rule 138 still requires an e-way bill unless an exemption applies. Transport without the required e-way bill attracts penalty under the second part of section 129(1)(a). The High Court upheld the reduced penalty and consequential refund ordered by the Single Judge, while dismissing the writ appeal.
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