Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
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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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