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...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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The HC dismissed the petition challenging action under section 129(3) of the GST Act, holding that although an e-way bill was ultimately produced before the seizure and penalty orders, it was not generated contemporaneously with movement and was created after interception (at 1:19 p.m.), evidencing non-compliance with statutory requirements; accordingly, the court found no basis to infer absence of intent to evade tax or to disturb the impugned orders. The court applied its prior ratio and upheld the seizure and penalty, concluding that, on the facts and in law, no interference with the administrative orders was warranted.
The HC dismissed the petition challenging action under section 129(3) of the GST Act, holding that although an e-way bill was ultimately produced before the seizure and penalty orders, it was not generated contemporaneously with movement and was created after interception (at 1:19 p.m.), evidencing non-compliance with statutory requirements; accordingly, the court found no basis to infer absence of intent to evade tax or to disturb the impugned orders. The court applied its prior ratio and upheld the seizure and penalty, concluding that, on the facts and in law, no interference with the administrative orders was warranted.
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