Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
HC upheld confiscation notice issued under Section 130 of TNGST Act regarding transport of gold jewelry. Officials established prima facie evidence of tax evasion through misuse of Rules 138 and 55 of CGST Rules. Court distinguished between Section 129 (seizure) and Section 130 (confiscation), ruling they operate independently despite non-obstante clause in Section 129. Following Synergy Fertichem precedent, authorities demonstrated sufficient grounds beyond mere suspicion for confiscation proceedings. Petitioner failed to provide adequate documentation to counter allegations of intentional tax evasion. Authorities' formation of opinion met threshold requirements for invoking Section 130. Petition dismissed, upholding validity of confiscation notice.
HC upheld confiscation notice issued under Section 130 of TNGST Act regarding transport of gold jewelry. Officials established prima facie evidence of tax evasion through misuse of Rules 138 and 55 of CGST Rules. Court distinguished between Section 129 (seizure) and Section 130 (confiscation), ruling they operate independently despite non-obstante clause in Section 129. Following Synergy Fertichem precedent, authorities demonstrated sufficient grounds beyond mere suspicion for confiscation proceedings. Petitioner failed to provide adequate documentation to counter allegations of intentional tax evasion. Authorities' formation of opinion met threshold requirements for invoking Section 130. Petition dismissed, upholding validity of confiscation notice.
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