Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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The HC dismissed a petition challenging detention of goods and vehicle due to an expired E-way bill. The Court found that natural justice principles were satisfied as a show-cause notice was issued and hearing opportunity provided to petitioners after the detention order. Authorities had valid jurisdiction as the vehicle was intercepted at Dharsiva heading toward Bilaspur-the opposite direction from the route specified in the original E-way bill-with a subsequent E-way bill generated for Madhya Pradesh. The Court distinguished this case from precedents where traffic blockages or technical portal issues justified E-way bill violations, finding no grounds to interfere with the detention order.
The HC dismissed a petition challenging detention of goods and vehicle due to an expired E-way bill. The Court found that natural justice principles were satisfied as a show-cause notice was issued and hearing opportunity provided to petitioners after the detention order. Authorities had valid jurisdiction as the vehicle was intercepted at Dharsiva heading toward Bilaspur-the opposite direction from the route specified in the original E-way bill-with a subsequent E-way bill generated for Madhya Pradesh. The Court distinguished this case from precedents where traffic blockages or technical portal issues justified E-way bill violations, finding no grounds to interfere with the detention order.
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