Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Expiry of an e-way bill alone did not justify detention where the vehicle reached the relevant city within the permitted period but could not complete the short remaining journey because of a breakdown. In the absence of any indication of tax evasion, treating the lapse as sufficient for detention was characterised as improper and hyper-technical. The High Court allowed the writ petition and directed that all proceedings arising from the detention be dropped.
Expiry of an e-way bill alone did not justify detention where the vehicle reached the relevant city within the permitted period but could not complete the short remaining journey because of a breakdown. In the absence of any indication of tax evasion, treating the lapse as sufficient for detention was characterised as improper and hyper-technical. The High Court allowed the writ petition and directed that all proceedings arising from the detention be dropped.
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