Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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The HC held that the proceedings under Section 129 of the CGST Act against the petitioner were unsustainable as the petitioner complied with the statutory requirements under Rule 138A of the CGST Rules. The petitioner produced both the invoice issued by it and the E-way bill at the time of interception, which were the requisite documents for lawful transit of goods. Alleged discrepancies raised by the revenue were not reflected in any official notices and thus could not be relied upon to justify detention. Consequently, the HC quashed the impugned notices and orders initiating the proceedings, thereby setting aside the detention of goods and terminating the action under Section 129. The writ petition was allowed, resulting in the quashing of Exts.P2, P2(a), P2(b), and P3.
The HC held that the proceedings under Section 129 of the CGST Act against the petitioner were unsustainable as the petitioner complied with the statutory requirements under Rule 138A of the CGST Rules. The petitioner produced both the invoice issued by it and the E-way bill at the time of interception, which were the requisite documents for lawful transit of goods. Alleged discrepancies raised by the revenue were not reflected in any official notices and thus could not be relied upon to justify detention. Consequently, the HC quashed the impugned notices and orders initiating the proceedings, thereby setting aside the detention of goods and terminating the action under Section 129. The writ petition was allowed, resulting in the quashing of Exts.P2, P2(a), P2(b), and P3.
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