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...
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The HC allowed the appeal and writ petition, holding that penalty under s.129 could not be imposed. The court found the appellant had produced requisite documentation (Form GST-MOV-01), an invoice from the job-worker, an e-way bill for stock transfer, and a stock transfer voucher corroborated by the transporter's document, demonstrating absence of mens rea to evade tax. The HC set aside the orders of the adjudicating and appellate authorities, deleted the penalty, and directed release/cancellation of the bank guarantee furnished in favour of the department. Given the factual matrix and documentary proof of lawful stock transfer from the job-worker to the appellant, no penal liability survived.
The HC allowed the appeal and writ petition, holding that penalty under s.129 could not be imposed. The court found the appellant had produced requisite documentation (Form GST-MOV-01), an invoice from the job-worker, an e-way bill for stock transfer, and a stock transfer voucher corroborated by the transporter's document, demonstrating absence of mens rea to evade tax. The HC set aside the orders of the adjudicating and appellate authorities, deleted the penalty, and directed release/cancellation of the bank guarantee furnished in favour of the department. Given the factual matrix and documentary proof of lawful stock transfer from the job-worker to the appellant, no penal liability survived.
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