Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
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HC allowed the petition challenging goods seizure during transit. The court found no legal basis for seizure under GST Act, as authorities failed to establish tax evasion intent or document discrepancies. The goods were being transported from Meerut to Kanpur, intercepted at Basti solely due to an alternate route, without any substantive evidence of procedural violations. The court emphasized that absent specific statutory provisions mandating route declaration, the seizure was unwarranted. All accompanying documents were verified as genuine in quality and quantity, further invalidating the administrative action. The ruling underscores procedural propriety and protects taxpayer rights against arbitrary administrative interventions.
HC allowed the petition challenging goods seizure during transit. The court found no legal basis for seizure under GST Act, as authorities failed to establish tax evasion intent or document discrepancies. The goods were being transported from Meerut to Kanpur, intercepted at Basti solely due to an alternate route, without any substantive evidence of procedural violations. The court emphasized that absent specific statutory provisions mandating route declaration, the seizure was unwarranted. All accompanying documents were verified as genuine in quality and quantity, further invalidating the administrative action. The ruling underscores procedural propriety and protects taxpayer rights against arbitrary administrative interventions.
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