Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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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