Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
HC examined validity of detention and seizure notice under GST Act Section 129(3). Referring to government circular dated 31-12-2018 defining ownership of goods through accompanying documents, court found petitioner was legitimate consignee per invoice for goods transported in truck CG 10 AJ 1477. Given established ownership through proper documentation, HC directed release of seized goods and vehicle to petitioner's interim custody subject to fulfillment of prescribed conditions. Court's ruling emphasized importance of documentary evidence in establishing goods ownership for GST detention cases, affirming petitioner's right to custody based on proper invoice documentation.
HC examined validity of detention and seizure notice under GST Act Section 129(3). Referring to government circular dated 31-12-2018 defining ownership of goods through accompanying documents, court found petitioner was legitimate consignee per invoice for goods transported in truck CG 10 AJ 1477. Given established ownership through proper documentation, HC directed release of seized goods and vehicle to petitioner's interim custody subject to fulfillment of prescribed conditions. Court's ruling emphasized importance of documentary evidence in establishing goods ownership for GST detention cases, affirming petitioner's right to custody based on proper invoice documentation.
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