Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
The HC allowed the writ petition filed by the assessee and quashed the detention and seizure orders passed under GST law. The HC held that mere expiry of the e-way bill, in the facts of the case, did not establish any intention to evade tax, particularly when all other requisite documents, including tax invoice mentioning specific engine and body numbers of the two-wheelers, accompanied the goods. The Revenue failed to produce any material indicating prior movement of vehicles with identical identification numbers or any contrary GPS data, while the GPS report supported delivery at the declared destination. As the goods were new, unregistered two-wheelers that could not be lawfully plied on road and there was no evidence of misuse or diversion, the proceedings under detention and seizure were held unsustainable. All consequential demands and penalties were set aside.
The HC allowed the writ petition filed by the assessee and quashed the detention and seizure orders passed under GST law. The HC held that mere expiry of the e-way bill, in the facts of the case, did not establish any intention to evade tax, particularly when all other requisite documents, including tax invoice mentioning specific engine and body numbers of the two-wheelers, accompanied the goods. The Revenue failed to produce any material indicating prior movement of vehicles with identical identification numbers or any contrary GPS data, while the GPS report supported delivery at the declared destination. As the goods were new, unregistered two-wheelers that could not be lawfully plied on road and there was no evidence of misuse or diversion, the proceedings under detention and seizure were held unsustainable. All consequential demands and penalties were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
