Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
HC upheld seizure of goods under GST Act due to petitioner's failure to establish actual physical movement of goods from West Bengal/Assam to Delhi via Kanpur. Following precedent from SC in Ecom Gill Coffee Trading, burden of proof in original proceedings lies with assessee to demonstrate genuine transactions and physical movement of goods. Petitioner failed to provide essential evidence like truck numbers or toll receipts documenting the journey. Court affirmed that under-valuation with intent to evade tax justifies seizure under Section 129 of GST Act. Seizure was deemed lawful as petitioner failed to declare true value of goods and provide supporting documentation. Petition dismissed as no grounds found for interference with impugned order.
HC upheld seizure of goods under GST Act due to petitioner's failure to establish actual physical movement of goods from West Bengal/Assam to Delhi via Kanpur. Following precedent from SC in Ecom Gill Coffee Trading, burden of proof in original proceedings lies with assessee to demonstrate genuine transactions and physical movement of goods. Petitioner failed to provide essential evidence like truck numbers or toll receipts documenting the journey. Court affirmed that under-valuation with intent to evade tax justifies seizure under Section 129 of GST Act. Seizure was deemed lawful as petitioner failed to declare true value of goods and provide supporting documentation. Petition dismissed as no grounds found for interference with impugned order.
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