GST payment representations require record-based, reasoned decisions while substantive entitlement remains open for determination by competent authori...
Reassessment sanction under extended limitation required approval from the competent specified authority, invalidating proceedings approved by an inco...
State GST authorities cannot detain or seize goods merely passing through their territory during inter-State transit where the goods are destined for another State. The territorial power to detain and seize does not extend to goods moving from Delhi to West Bengal solely because they transit Uttar Pradesh. On that basis, the appellate order upholding detention was quashed, the goods were directed to be released, and any amount deposited was directed to be refunded.
State GST authorities cannot detain or seize goods merely passing through their territory during inter-State transit where the goods are destined for another State. The territorial power to detain and seize does not extend to goods moving from Delhi to West Bengal solely because they transit Uttar Pradesh. On that basis, the appellate order upholding detention was quashed, the goods were directed to be released, and any amount deposited was directed to be refunded.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
