Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional preceden...
Seizure of goods with vehicle - absence of Transit Declaration Form - interstate movement of goods through UP - There is no allegation or intention on the part of the assessee to unload the goods within the State of U.P. - seizure and penalty not sustainable - HC
Seizure of goods with vehicle - absence of Transit Declaration Form - interstate movement of goods through UP - There is no allegation or intention on the part of the assessee to unload the goods within the State of U.P. - seizure and penalty not sustainable - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
