Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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HC upheld penalty u/s 129 of WBGST Act 2017 regarding discrepancies in vehicle transportation documentation. The petitioner failed to establish legitimate purchase chain from Mr. X to Company Y, with Input Tax Credit already claimed by Company Z. Documentation inconsistencies included contradictory e-way bill and invoice details, with no tax payment evidence. The margin value scheme was deemed inapplicable. The Court found proper procedural compliance by authorities in issuing notice and providing opportunity for hearing. Despite petitioner's reliance on precedents, the Court distinguished them from present circumstances. The petition challenging penalty order dated May 30, 2023, was dismissed, affirming appropriate invocation of Section 129 provisions.
HC upheld penalty u/s 129 of WBGST Act 2017 regarding discrepancies in vehicle transportation documentation. The petitioner failed to establish legitimate purchase chain from Mr. X to Company Y, with Input Tax Credit already claimed by Company Z. Documentation inconsistencies included contradictory e-way bill and invoice details, with no tax payment evidence. The margin value scheme was deemed inapplicable. The Court found proper procedural compliance by authorities in issuing notice and providing opportunity for hearing. Despite petitioner's reliance on precedents, the Court distinguished them from present circumstances. The petition challenging penalty order dated May 30, 2023, was dismissed, affirming appropriate invocation of Section 129 provisions.
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