BCD exemption for specified display assembly inputs extended for automotive, medical and industrial applications, with defined exclusions and sunset d...
Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
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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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