Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
The HC upheld the levy of penalty under Section 129(1)(b) of the GST Act for transit of goods without an e-way bill, finding no evidence of technical error or inadvertence, as no e-way bill was generated prior to movement. The presence of a tax invoice with the goods established the petitioner as the owner, and the temporary suspension of the purchaser's registration during transit did not adversely affect liability. The Court relied on precedent attributing an intent to evade tax in absence of an e-way bill at inspection, validating the penalty order. However, the Court modified the impugned orders, directing that proceedings be treated under Section 129(1)(a) instead of 129(1)(b), as the requisite documents accompanied the consignment. The writ petition was allowed in part, with no further interference to the penalty order.
The HC upheld the levy of penalty under Section 129(1)(b) of the GST Act for transit of goods without an e-way bill, finding no evidence of technical error or inadvertence, as no e-way bill was generated prior to movement. The presence of a tax invoice with the goods established the petitioner as the owner, and the temporary suspension of the purchaser's registration during transit did not adversely affect liability. The Court relied on precedent attributing an intent to evade tax in absence of an e-way bill at inspection, validating the penalty order. However, the Court modified the impugned orders, directing that proceedings be treated under Section 129(1)(a) instead of 129(1)(b), as the requisite documents accompanied the consignment. The writ petition was allowed in part, with no further interference to the penalty order.
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