Income Declaration Scheme declarations can evidence share-capital sources, while round-tripped funds and cash-linked credits require further verificat...
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Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
The HC held that detention and seizure under section 129 of the GST Act was unwarranted where goods were accompanied by genuine import documents and an e-way bill subsequently produced before the seizure order; the record showed the vehicle and goods transported from one State to another and no dispute as to quality, quantity or weight. The court found no mens rea to evade tax arising merely from a change in place of destination or from a technical glitch in generating the e-way bill. Consequently, the impugned orders issued by the respondents were quashed and the petition was allowed.
The HC held that detention and seizure under section 129 of the GST Act was unwarranted where goods were accompanied by genuine import documents and an e-way bill subsequently produced before the seizure order; the record showed the vehicle and goods transported from one State to another and no dispute as to quality, quantity or weight. The court found no mens rea to evade tax arising merely from a change in place of destination or from a technical glitch in generating the e-way bill. Consequently, the impugned orders issued by the respondents were quashed and the petition was allowed.
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TaxTMI 
TaxTMI 
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