Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The HC set aside the impugned order of 26.08.2025, holding that the Adjudicating Authority erred in computing penalty under Section 129(1)(b) instead of Section 129(1)(a) of the U.P. GST Act, 2017; therefore the matter is remitted to the authorities to determine the quantum of penalty under Section 129(1)(a) within three weeks. The petitioner is directed to deposit the penalty calculated on the value of goods as declared in the tax invoice, whereupon the goods shall be released forthwith. The writ petition is disposed of by consent, with no further adjudication required pending compliance with the directions.
The HC set aside the impugned order of 26.08.2025, holding that the Adjudicating Authority erred in computing penalty under Section 129(1)(b) instead of Section 129(1)(a) of the U.P. GST Act, 2017; therefore the matter is remitted to the authorities to determine the quantum of penalty under Section 129(1)(a) within three weeks. The petitioner is directed to deposit the penalty calculated on the value of goods as declared in the tax invoice, whereupon the goods shall be released forthwith. The writ petition is disposed of by consent, with no further adjudication required pending compliance with the directions.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
