Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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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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