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...
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The HC held that u/s 129(1)(c) of the GST Act, 2017 read with Rule 140, detained goods can be provisionally released upon executing a bond in Form GST MOV-08 and furnishing a bank guarantee equivalent to the applicable tax, interest and penalty. The petitioner was directed to take steps accordingly and approach the Appellate Authority u/s 107.
The HC held that u/s 129(1)(c) of the GST Act, 2017 read with Rule 140, detained goods can be provisionally released upon executing a bond in Form GST MOV-08 and furnishing a bank guarantee equivalent to the applicable tax, interest and penalty. The petitioner was directed to take steps accordingly and approach the Appellate Authority u/s 107.
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