Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
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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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