Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
Portal order discrepancies invalidated rectification rejection, requiring fresh reasoned consideration after hearing and prompt communication of the o...
Detention of goods for alleged reuse of an e-way bill requires cogent evidence that the same goods had completed an earlier journey and that the e-way bill was reused. Where goods are accompanied by an invoice, e-invoice and e-way bill, with no discrepancy in description, quantity, value or ownership, an earlier vehicle verification or location alone cannot establish re-transportation. Contravention of GST law and intention to evade tax cannot be presumed from suspicion; the department must prove both by independent evidence. On these facts, the detention and penalty proceedings were set aside, and refund of the deposited amount was directed in accordance with law.
Detention of goods for alleged reuse of an e-way bill requires cogent evidence that the same goods had completed an earlier journey and that the e-way bill was reused. Where goods are accompanied by an invoice, e-invoice and e-way bill, with no discrepancy in description, quantity, value or ownership, an earlier vehicle verification or location alone cannot establish re-transportation. Contravention of GST law and intention to evade tax cannot be presumed from suspicion; the department must prove both by independent evidence. On these facts, the detention and penalty proceedings were set aside, and refund of the deposited amount was directed in accordance with law.
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