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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
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HC held that a technical error in shipping address on an auto-populated e-way bill cannot justify seizure or penalty under GST law. The e-way bill, valid from 14.12.2022 to 16.12.2022, was not cancelled within its validity period, indicating the transaction's legitimacy. The primary purpose of e-way bills is to track goods movement and ensure proper tax assessment. Since the petitioner's e-way bill remained active throughout its validity period, the authenticity of the transaction cannot be questioned. The court emphasized that mere technical discrepancies in shipping details do not warrant punitive action when the fundamental purpose of goods movement tracking is fulfilled. Petition allowed, proceedings against petitioner invalidated.
HC held that a technical error in shipping address on an auto-populated e-way bill cannot justify seizure or penalty under GST law. The e-way bill, valid from 14.12.2022 to 16.12.2022, was not cancelled within its validity period, indicating the transaction's legitimacy. The primary purpose of e-way bills is to track goods movement and ensure proper tax assessment. Since the petitioner's e-way bill remained active throughout its validity period, the authenticity of the transaction cannot be questioned. The court emphasized that mere technical discrepancies in shipping details do not warrant punitive action when the fundamental purpose of goods movement tracking is fulfilled. Petition allowed, proceedings against petitioner invalidated.
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