Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
HC examined seizure of goods and penalty imposed u/s 129 CGST Act on the ground that the tax invoice mentioned an incorrect PIN code for the "ship to" address in a bill-to-ship-to transaction from Gujarat to West Bengal. The HC noted that the consignee's address was otherwise correct, all prescribed documents accompanied the consignment, and no other discrepancy or irregularity was found by the authorities. Relying on the applicable circular clarifying that proceedings u/s 129 should not be initiated where only the PIN code is incorrect and there is no intent to evade tax, the HC held the seizure and penalty unsustainable, set aside the impugned orders, and allowed the writ petition.
HC examined seizure of goods and penalty imposed u/s 129 CGST Act on the ground that the tax invoice mentioned an incorrect PIN code for the "ship to" address in a bill-to-ship-to transaction from Gujarat to West Bengal. The HC noted that the consignee's address was otherwise correct, all prescribed documents accompanied the consignment, and no other discrepancy or irregularity was found by the authorities. Relying on the applicable circular clarifying that proceedings u/s 129 should not be initiated where only the PIN code is incorrect and there is no intent to evade tax, the HC held the seizure and penalty unsustainable, set aside the impugned orders, and allowed the writ petition.
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