Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
The HC upheld the levy of IGST and penalty for detention of goods due to non-generation of Part B of the E-way bill, despite the consignment being accompanied by a tax invoice with a Letter of Undertaking number, consignment note, and letter of credit. The court affirmed that under Rule 138 of the MPGST Rules, both Part A and Part B of FORM GST EWB-01 must be generated electronically before the movement of goods exceeding Rs. 50,000 in value. The absence of Part B invalidated the E-way bill, rendering the transportation unauthorized. The court held that generation of Part B is a mandatory statutory requirement to validate the movement, especially for export consignments. Consequently, the impugned order imposing tax and penalty was found proper, and the petition was dismissed.
The HC upheld the levy of IGST and penalty for detention of goods due to non-generation of Part B of the E-way bill, despite the consignment being accompanied by a tax invoice with a Letter of Undertaking number, consignment note, and letter of credit. The court affirmed that under Rule 138 of the MPGST Rules, both Part A and Part B of FORM GST EWB-01 must be generated electronically before the movement of goods exceeding Rs. 50,000 in value. The absence of Part B invalidated the E-way bill, rendering the transportation unauthorized. The court held that generation of Part B is a mandatory statutory requirement to validate the movement, especially for export consignments. Consequently, the impugned order imposing tax and penalty was found proper, and the petition was dismissed.
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