Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
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Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
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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