Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
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...
Seizure order for detention of goods due to absence of State E-way Bill was challenged. The Court held that at the time of interception, the Central E-way Bill under GST Act was available, and only the E-way Bill under UP GST Act was not present, which was later produced before passing the penalty order. The issue was covered by previous Division Bench judgments, which held that from 1.2.2018 to 31.3.2018, the requirement of E-way Bill under UP GST Act was not enforceable. Since the goods were detained and seized on 23.3.2018 solely for the absence of the E-way Bill under UP GST Act, and the Central E-way Bill was accompanying the goods, the detention order, seizure order, and penalty were unjustified. Consequently, the impugned orders dated 24.3.2018 and 1.10.2020 were quashed by the High Court, and the petition was allowed.
Seizure order for detention of goods due to absence of State E-way Bill was challenged. The Court held that at the time of interception, the Central E-way Bill under GST Act was available, and only the E-way Bill under UP GST Act was not present, which was later produced before passing the penalty order. The issue was covered by previous Division Bench judgments, which held that from 1.2.2018 to 31.3.2018, the requirement of E-way Bill under UP GST Act was not enforceable. Since the goods were detained and seized on 23.3.2018 solely for the absence of the E-way Bill under UP GST Act, and the Central E-way Bill was accompanying the goods, the detention order, seizure order, and penalty were unjustified. Consequently, the impugned orders dated 24.3.2018 and 1.10.2020 were quashed by the High Court, and the petition was allowed.
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