Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
HC dismissed the petition challenging GST proceedings involving goods transportation. The court found that the supplier (M/s. Sunrise Enterprise) was a non-existent entity, and the petitioner obtained goods with a bill from an invalid supplier. Based on physical verification confirming the supplier's non-existence, the court upheld the confiscation of goods under Section 130 of the GST Act. Neither the goods supplier nor the truck owner attempted to secure release, leading to the petition's rejection and maintaining the original GST authority's order.
HC dismissed the petition challenging GST proceedings involving goods transportation. The court found that the supplier (M/s. Sunrise Enterprise) was a non-existent entity, and the petitioner obtained goods with a bill from an invalid supplier. Based on physical verification confirming the supplier's non-existence, the court upheld the confiscation of goods under Section 130 of the GST Act. Neither the goods supplier nor the truck owner attempted to secure release, leading to the petition's rejection and maintaining the original GST authority's order.
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