Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
The HC allowed the petition and quashed the impugned seizure and penalty order issued under s.129(3) of the GST Act. The court found that the e-way bill was generated prior to detention and was produced with the reply to the show cause notice before the seizure order was passed, negating any inference of intent to evade tax. In light of the timely documentary production and absence of mens rea, the impugned orders were unsustainable in law. Consequentially, all penal and seizure measures pursuant to the detention were set aside and the petition was allowed.
The HC allowed the petition and quashed the impugned seizure and penalty order issued under s.129(3) of the GST Act. The court found that the e-way bill was generated prior to detention and was produced with the reply to the show cause notice before the seizure order was passed, negating any inference of intent to evade tax. In light of the timely documentary production and absence of mens rea, the impugned orders were unsustainable in law. Consequentially, all penal and seizure measures pursuant to the detention were set aside and the petition was allowed.
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