Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
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The HC dismissed the petition. The court found as a factual matter that at the time of interception and seizure the petitioner produced no statutory documents required under the GST regime; relevant papers, including the delivery challan, were tendered only after seizure. The HC held that permitting the petitioner's contention-that movement to weigh goods within 20 km requires no accompanying documents-would enable after-the-fact production to defeat the statutory inspection and seizure scheme and thereby frustrate the purpose of section 129 read with Rule 138. In light of these findings, the impugned detention and penalty orders were upheld and no interference was warranted.
The HC dismissed the petition. The court found as a factual matter that at the time of interception and seizure the petitioner produced no statutory documents required under the GST regime; relevant papers, including the delivery challan, were tendered only after seizure. The HC held that permitting the petitioner's contention-that movement to weigh goods within 20 km requires no accompanying documents-would enable after-the-fact production to defeat the statutory inspection and seizure scheme and thereby frustrate the purpose of section 129 read with Rule 138. In light of these findings, the impugned detention and penalty orders were upheld and no interference was warranted.
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