Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
