Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
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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