Statutory refund interest requires correction of short computation and compensation where admitted interest remains unpaid through administrative dela...
Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
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The High Court held that the levy of tax and penalty on detained goods was unjustified as there was no intention to avoid tax payment. The petitioner accompanied the goods with relevant documents like tax invoice, goods receipt, and e-way bills mentioning Ghaziabad as the dispatch location. The petitioner's reply stated the purchase was from a Ghaziabad dealer, which was not denied. The state failed to prove the goods were purchased from a non-bonafide dealer. Since the petitioner was present before the authority, proceedings u/s 129(1)(b) of the Act were inappropriate when the consignor claimed ownership with tax invoice and e-way bill. The impugned orders were quashed as unsustainable in law.
The High Court held that the levy of tax and penalty on detained goods was unjustified as there was no intention to avoid tax payment. The petitioner accompanied the goods with relevant documents like tax invoice, goods receipt, and e-way bills mentioning Ghaziabad as the dispatch location. The petitioner's reply stated the purchase was from a Ghaziabad dealer, which was not denied. The state failed to prove the goods were purchased from a non-bonafide dealer. Since the petitioner was present before the authority, proceedings u/s 129(1)(b) of the Act were inappropriate when the consignor claimed ownership with tax invoice and e-way bill. The impugned orders were quashed as unsustainable in law.
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