Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
The HC dismissed the petition and upheld the impugned order, finding that the petitioner failed to produce requisite documentation evidencing movement of two HR coils from the branch to the job-worker premises. The court held that, under Rules 45 and 55 of the GST Rules, a delivery challan in the prescribed format must accompany goods sent for job-work, and no e-way bill was produced at any stage. In the absence of a delivery challan and e-way bill, the goods could not be considered accompanied by required documents, rendering the investigative and enforcement proceedings lawful and non-arbitrary. No interference with the impugned order was warranted.
The HC dismissed the petition and upheld the impugned order, finding that the petitioner failed to produce requisite documentation evidencing movement of two HR coils from the branch to the job-worker premises. The court held that, under Rules 45 and 55 of the GST Rules, a delivery challan in the prescribed format must accompany goods sent for job-work, and no e-way bill was produced at any stage. In the absence of a delivery challan and e-way bill, the goods could not be considered accompanied by required documents, rendering the investigative and enforcement proceedings lawful and non-arbitrary. No interference with the impugned order was warranted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
