Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
The HC held that seizure of goods was unlawful where a valid e-way bill accompanied the consignment and remained uncancelled, demonstrating genuineness of transport documents and negating any demonstrable intent to evade tax. The absence of the shipping address as an additional place of business and omission of a consignor's official signature on the delivery challan did not, without more, establish culpable noncompliance justifying seizure. The court found that, given the valid e-way bill and accompanying documentation, departmental action amounted to unnecessary litigation and breached statutory safeguards; prior analogous authority supported quashing of such proceedings. The impugned orders were quashed and the petition allowed.
The HC held that seizure of goods was unlawful where a valid e-way bill accompanied the consignment and remained uncancelled, demonstrating genuineness of transport documents and negating any demonstrable intent to evade tax. The absence of the shipping address as an additional place of business and omission of a consignor's official signature on the delivery challan did not, without more, establish culpable noncompliance justifying seizure. The court found that, given the valid e-way bill and accompanying documentation, departmental action amounted to unnecessary litigation and breached statutory safeguards; prior analogous authority supported quashing of such proceedings. The impugned orders were quashed and the petition allowed.
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