Notification No. 12/97-Customs(N.T.) amendment adds Malur Inland Container Depot in Karnataka to authorized locations for import unloading and export ...
Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
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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