Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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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