Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
HC examined the seizure of a vehicle and goods due to a mismatch between the consignment and the e-way bill, where the petitioner acted solely as a transporter. HC noted that authorities had already held the goods to belong to the consignor and released them, and no finding existed that the petitioner was engaged in purchase or sale of goods or had any intent to evade tax. The discrepancy was explained as a human error by labourers during loading. In absence of adverse material against the transporter, HC held that seizure of the vehicle and initiation of proceedings were unsustainable. The impugned order was quashed and the petition allowed.
HC examined the seizure of a vehicle and goods due to a mismatch between the consignment and the e-way bill, where the petitioner acted solely as a transporter. HC noted that authorities had already held the goods to belong to the consignor and released them, and no finding existed that the petitioner was engaged in purchase or sale of goods or had any intent to evade tax. The discrepancy was explained as a human error by labourers during loading. In absence of adverse material against the transporter, HC held that seizure of the vehicle and initiation of proceedings were unsustainable. The impugned order was quashed and the petition allowed.
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