Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
HC quashed proceedings initiated under Section 129(3) of UPGST Act 2017 regarding goods intercepted without state E-way bill. While tax invoice, Central E-way bill and builty accompanied the goods, state E-way bill was absent. Following precedents in similar cases, HC held that during 01.02.2018 to 31.03.2018, E-way bill requirement under UPGST Act was not enforceable. Therefore, seizure proceedings against petitioner were without jurisdiction. The impugned orders were unsustainable in law as the requirement for state E-way bill documentation had not come into force during the relevant period. Petition allowed with proceedings quashed.
HC quashed proceedings initiated under Section 129(3) of UPGST Act 2017 regarding goods intercepted without state E-way bill. While tax invoice, Central E-way bill and builty accompanied the goods, state E-way bill was absent. Following precedents in similar cases, HC held that during 01.02.2018 to 31.03.2018, E-way bill requirement under UPGST Act was not enforceable. Therefore, seizure proceedings against petitioner were without jurisdiction. The impugned orders were unsustainable in law as the requirement for state E-way bill documentation had not come into force during the relevant period. Petition allowed with proceedings quashed.
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