Admissibility of electronic evidence bars undervaluation demands where printouts, retracted statements and no cross-examination leave the case unprove...
Limitation in oppression and mismanagement proceedings: prior knowledge of removal and dilution barred the challenge, with valuation directions upheld...
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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