Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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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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