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...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The HC set aside the impugned order dated 18.10.2025 and allowed the petition, holding that where goods were accompanied by an e-way bill and tax invoice identifying a registered dealer, any liability could only arise under Section 129(1)(a) of the U.P. Goods and Services Tax Act, 2017; the Adjudicating Authority erred in computing penalty under Section 129(1)(b). The matter is remitted to the tax authorities to quantify the penalty in accordance with Section 129(1)(a) within three weeks of the order. The petition is disposed of; parties are directed to comply with the remittal for calculation of the appropriate penalty.
The HC set aside the impugned order dated 18.10.2025 and allowed the petition, holding that where goods were accompanied by an e-way bill and tax invoice identifying a registered dealer, any liability could only arise under Section 129(1)(a) of the U.P. Goods and Services Tax Act, 2017; the Adjudicating Authority erred in computing penalty under Section 129(1)(b). The matter is remitted to the tax authorities to quantify the penalty in accordance with Section 129(1)(a) within three weeks of the order. The petition is disposed of; parties are directed to comply with the remittal for calculation of the appropriate penalty.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
