Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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The HC held that the detention of petitioner's goods was unjustified as authorities failed to prove intent to evade tax payment, a mandatory requirement u/s 129(3) of the GST Act. The authorities seized the goods alleging they were mustard oil instead of R.B. Oil mentioned in documents, but did not draw samples or obtain expert reports to substantiate their claim. Without expert evidence contradicting the petitioner's documents, the authorities' view cannot be sustained. The HC concluded the proceedings initiated u/s 129(3) were vitiated due to lack of finding on intent to evade tax payment. The petition was allowed.
The HC held that the detention of petitioner's goods was unjustified as authorities failed to prove intent to evade tax payment, a mandatory requirement u/s 129(3) of the GST Act. The authorities seized the goods alleging they were mustard oil instead of R.B. Oil mentioned in documents, but did not draw samples or obtain expert reports to substantiate their claim. Without expert evidence contradicting the petitioner's documents, the authorities' view cannot be sustained. The HC concluded the proceedings initiated u/s 129(3) were vitiated due to lack of finding on intent to evade tax payment. The petition was allowed.
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