Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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The HC dismissed the petition challenging the levy of penalty under section 129(3) of the CGST Act, 2017, for violation of Rule 138 of the GST Rules, 2017. The petitioner's claim of no intent to evade tax was rejected due to discrepancies between the declared E-Way Bill loading point and the actual GPS-verified loading location. The vehicle's prolonged stay at Rupnarayanpur confirmed the goods were loaded contrary to the declared dispatch place. Although the petitioner paid the penalty and secured release of goods without protest, this did not constitute waiver of rights. The court found the adjudicating authority's material against the petitioner sufficient and held the petition as meritless and an afterthought, dismissing it in limine.
The HC dismissed the petition challenging the levy of penalty under section 129(3) of the CGST Act, 2017, for violation of Rule 138 of the GST Rules, 2017. The petitioner's claim of no intent to evade tax was rejected due to discrepancies between the declared E-Way Bill loading point and the actual GPS-verified loading location. The vehicle's prolonged stay at Rupnarayanpur confirmed the goods were loaded contrary to the declared dispatch place. Although the petitioner paid the penalty and secured release of goods without protest, this did not constitute waiver of rights. The court found the adjudicating authority's material against the petitioner sufficient and held the petition as meritless and an afterthought, dismissing it in limine.
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