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 allowed the petition and quashed the seizure order and related proceedings. The court found the E-way bill accompanied the conveyance and, although the delivery challan was not initially produced at interception, it was furnished prior to the seizure order and accepted by the first appellate authority as lawfully issued under the GST regime. No finding of tax evasion was recorded against the petitioner, and ownership of the excavator by the petitioner was undisputed. Because the statutory documents were validly issued and no evasion was shown, the impugned action was held vitiated and was set aside, with the petition accordingly allowed.
The HC allowed the petition and quashed the seizure order and related proceedings. The court found the E-way bill accompanied the conveyance and, although the delivery challan was not initially produced at interception, it was furnished prior to the seizure order and accepted by the first appellate authority as lawfully issued under the GST regime. No finding of tax evasion was recorded against the petitioner, and ownership of the excavator by the petitioner was undisputed. Because the statutory documents were validly issued and no evasion was shown, the impugned action was held vitiated and was set aside, with the petition accordingly allowed.
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