Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
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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