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...
HC ruled that detention of vehicle under Section 129 of CGST Act, 2017 was invalid. The statutory provision requires actual transportation of goods in contravention of law, which was absent in this case. Mere possession of an e-way bill without corresponding goods movement does not justify vehicle impoundment. The court strictly interpreted the penal provision, emphasizing that detention requires substantive evidence of statutory violation. Consequently, the court directed immediate release of the detained vehicle, finding the respondents' action ultra vires and without jurisdictional basis.
HC ruled that detention of vehicle under Section 129 of CGST Act, 2017 was invalid. The statutory provision requires actual transportation of goods in contravention of law, which was absent in this case. Mere possession of an e-way bill without corresponding goods movement does not justify vehicle impoundment. The court strictly interpreted the penal provision, emphasizing that detention requires substantive evidence of statutory violation. Consequently, the court directed immediate release of the detained vehicle, finding the respondents' action ultra vires and without jurisdictional basis.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
