Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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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