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...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
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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