Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Levy of penalty u/s 129 (3) of the GST Act - Allegation that appellant/petitioner did not generate e-Way Bill with a view to evade tax - Despite the petitioner presenting digital copies of e-Invoice and e-Way Bill, the revenue authorities imposed a penalty, leading to the petitioner challenging this decision in court. The court ruled in favor of the petitioner, highlighting the failure of the authorities to verify digital documents and the unjustified harassment faced by the genuine taxpayer.
Levy of penalty u/s 129 (3) of the GST Act - Allegation that appellant/petitioner did not generate e-Way Bill with a view to evade tax - Despite the petitioner presenting digital copies of e-Invoice and e-Way Bill, the revenue authorities imposed a penalty, leading to the petitioner challenging this decision in court. The court ruled in favor of the petitioner, highlighting the failure of the authorities to verify digital documents and the unjustified harassment faced by the genuine taxpayer.
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