Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
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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