Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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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