Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescri...
HC held that, in a case of goods transported without an accompanying e-way bill, only penalty under s.129(1)(a) of the U.P. GST Act, 2017 was legally permissible. The Adjudicating Authority had erroneously imposed penalty under s.129(1)(b). Relying on its earlier precedent in a similar matter, HC found no other factual dispute warranting further pleadings and, with consent of parties, decided the writ at admission stage. The impugned order dated 25.10.2025 was quashed and set aside. Revenue authorities were directed to recompute and impose penalty strictly in accordance with s.129(1)(a) within three weeks. The writ petition filed by M/s X against State authorities was accordingly disposed of.
HC held that, in a case of goods transported without an accompanying e-way bill, only penalty under s.129(1)(a) of the U.P. GST Act, 2017 was legally permissible. The Adjudicating Authority had erroneously imposed penalty under s.129(1)(b). Relying on its earlier precedent in a similar matter, HC found no other factual dispute warranting further pleadings and, with consent of parties, decided the writ at admission stage. The impugned order dated 25.10.2025 was quashed and set aside. Revenue authorities were directed to recompute and impose penalty strictly in accordance with s.129(1)(a) within three weeks. The writ petition filed by M/s X against State authorities was accordingly disposed of.
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