Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Intent to evade tax or not - Challenged the physical inspection and verification report - Penalty - detention on the ground that address of the consigner not found during the inspection carried out at his place of business - The High court emphasized the necessity of proving an intent to evade tax for invoking proceedings under Section 129(3) of the CGST Act. - The court acknowledged that the respondent did not dispute the fact that taxes had been duly paid by the seller, strengthening the petitioner's argument against tax evasion. - The court allowed the writ petition, setting aside all impugned proceedings initiated by the respondent. It directed the refund of the penalty amount to the petitioner within four weeks.
Intent to evade tax or not - Challenged the physical inspection and verification report - Penalty - detention on the ground that address of the consigner not found during the inspection carried out at his place of business - The High court emphasized the necessity of proving an intent to evade tax for invoking proceedings under Section 129(3) of the CGST Act. - The court acknowledged that the respondent did not dispute the fact that taxes had been duly paid by the seller, strengthening the petitioner's argument against tax evasion. - The court allowed the writ petition, setting aside all impugned proceedings initiated by the respondent. It directed the refund of the penalty amount to the petitioner within four weeks.
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