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Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Levy of penalty - Search and seizure operation at the petitioner's godown. - The Court held that invoking Section 129(3) in this instance was without jurisdiction. The provision, intended for regulating goods in transit, was misapplied to a stationary godown, a static location not covered under the said section's purview. This misapplication highlighted a significant procedural misstep, as the actions undertaken by the officers exceeded their jurisdictional boundaries set by the Act. - The Court criticized this deliberate mischaracterization, refraining from delving into the motives behind such conduct to avoid a lengthy process. However, it emphasized the accountability of the officers, recommending administrative review and appropriate disciplinary action.
Levy of penalty - Search and seizure operation at the petitioner's godown. - The Court held that invoking Section 129(3) in this instance was without jurisdiction. The provision, intended for regulating goods in transit, was misapplied to a stationary godown, a static location not covered under the said section's purview. This misapplication highlighted a significant procedural misstep, as the actions undertaken by the officers exceeded their jurisdictional boundaries set by the Act. - The Court criticized this deliberate mischaracterization, refraining from delving into the motives behind such conduct to avoid a lengthy process. However, it emphasized the accountability of the officers, recommending administrative review and appropriate disciplinary action.
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