Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
The HC allowed the petition and quashed the impugned orders, directing refund of the amount deposited by the petitioner. The court held that interception and seizure of electronic goods on account of a mismatch between the vehicle number in transport documents and the actual conveyance, coupled with non-updation of the e-way bill by the transporter, did not establish mens rea or tax evasion by the petitioner. Physical verification revealed concordant tax-invoice entries and serial numbers with the seized items, and the petitioner had notified the change of vehicle in its reply. In absence of discrepancy in goods or serial numbers, proceedings under section 129(3) could not be sustained against the petitioner.
The HC allowed the petition and quashed the impugned orders, directing refund of the amount deposited by the petitioner. The court held that interception and seizure of electronic goods on account of a mismatch between the vehicle number in transport documents and the actual conveyance, coupled with non-updation of the e-way bill by the transporter, did not establish mens rea or tax evasion by the petitioner. Physical verification revealed concordant tax-invoice entries and serial numbers with the seized items, and the petitioner had notified the change of vehicle in its reply. In absence of discrepancy in goods or serial numbers, proceedings under section 129(3) could not be sustained against the petitioner.
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