Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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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.
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