Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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Detention of goods and Levy of penalty on the ground of under valuation - The High court quashed the impugned orders for wrongly penalizing the petitioner based on under-valuation of goods, a ground not supported for detention of goods as per relevant circulars and legal precedents. It emphasized that detentions for such reasons are beyond the authorities' power under the GST Act, directing any deposits made by the petitioner to be refunded.
Detention of goods and Levy of penalty on the ground of under valuation - The High court quashed the impugned orders for wrongly penalizing the petitioner based on under-valuation of goods, a ground not supported for detention of goods as per relevant circulars and legal precedents. It emphasized that detentions for such reasons are beyond the authorities' power under the GST Act, directing any deposits made by the petitioner to be refunded.
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