Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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HC adjudicated a tax seizure case involving inter-unit transportation of goods. The court determined that no tax evasion occurred during the transfer of a compactor machine from Rajasthan to Uttar Pradesh. Despite initial interception due to missing documentation, the subsequent production of delivery challan and e-way bill demonstrated compliance. The court emphasized that stock transfers between organizational units without a sales transaction do not attract GST liability. Critically, the respondent authority failed to establish any deliberate intent to circumvent tax regulations. Relying on precedential reasoning, the HC ruled that procedural technicalities did not warrant punitive action. The petition was ultimately allowed, nullifying the seizure proceedings under Section 129 of the CGST Act.
HC adjudicated a tax seizure case involving inter-unit transportation of goods. The court determined that no tax evasion occurred during the transfer of a compactor machine from Rajasthan to Uttar Pradesh. Despite initial interception due to missing documentation, the subsequent production of delivery challan and e-way bill demonstrated compliance. The court emphasized that stock transfers between organizational units without a sales transaction do not attract GST liability. Critically, the respondent authority failed to establish any deliberate intent to circumvent tax regulations. Relying on precedential reasoning, the HC ruled that procedural technicalities did not warrant punitive action. The petition was ultimately allowed, nullifying the seizure proceedings under Section 129 of the CGST Act.
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