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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HC quashed the seizure and ancillary orders and allowed the writ petition, holding that the interstate movement of the crane for execution of a works contract did not constitute a supply of goods or services and thus attracted no IGST. The court held Board circulars to be binding on authorities and, in absence of intent to evade tax, Section 24 principles did not permit seizure. Consequently the impugned seizure was invalid and the authorities are directed to release the goods forthwith upon production of a certified copy of the order. Costs not addressed.
HC quashed the seizure and ancillary orders and allowed the writ petition, holding that the interstate movement of the crane for execution of a works contract did not constitute a supply of goods or services and thus attracted no IGST. The court held Board circulars to be binding on authorities and, in absence of intent to evade tax, Section 24 principles did not permit seizure. Consequently the impugned seizure was invalid and the authorities are directed to release the goods forthwith upon production of a certified copy of the order. Costs not addressed.
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