Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
The HC allowed the petition and quashed the impugned orders dated 30.04.2019 and 22.02.2018 issued under Section 129(3) of the GST Act. The court held that the vehicle (Reg. No. UP80CT-3246) is properly classified as an open-body truck per the Registration Certificate, a fact not disputed by the State, and therefore could not be treated as a light commercial vehicle as the Appellate Authority retrospectively asserted without supporting material or any clarification from the Transport Department. The record disclosed a discrepancy in the invoiced quantity but no finding of tax-evasion or culpable intent by the authorities below; accordingly the enforcement orders were held unsustainable in law.
The HC allowed the petition and quashed the impugned orders dated 30.04.2019 and 22.02.2018 issued under Section 129(3) of the GST Act. The court held that the vehicle (Reg. No. UP80CT-3246) is properly classified as an open-body truck per the Registration Certificate, a fact not disputed by the State, and therefore could not be treated as a light commercial vehicle as the Appellate Authority retrospectively asserted without supporting material or any clarification from the Transport Department. The record disclosed a discrepancy in the invoiced quantity but no finding of tax-evasion or culpable intent by the authorities below; accordingly the enforcement orders were held unsustainable in law.
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