Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Release of goods in terms of the provision of Section 129(1)(a) of the GST / UPGST Act 2017 - SCN issued to the petitioner in its capacity as the consignee - The High Court acknowledged the petitioner's status as the consignee of the goods but emphasized their position as the registered owner. It concurred that, as per Section 129(1)(a) of the U.P.G.S.T. Act 2017, the goods are liable to be released in favor of the registered owner, which in this case, is the petitioner. The Court upheld the petitioner's right to obtain the release of goods.
Release of goods in terms of the provision of Section 129(1)(a) of the GST / UPGST Act 2017 - SCN issued to the petitioner in its capacity as the consignee - The High Court acknowledged the petitioner's status as the consignee of the goods but emphasized their position as the registered owner. It concurred that, as per Section 129(1)(a) of the U.P.G.S.T. Act 2017, the goods are liable to be released in favor of the registered owner, which in this case, is the petitioner. The Court upheld the petitioner's right to obtain the release of goods.
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