Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Proceedings under Section 129 of the CGST Act were initiated solely because the e-way bill reflected an incorrect PIN code for the "ship to" location, though the consignee details and destination (Samastipur, Bihar) were otherwise correctly stated and the goods were accompanied by requisite documents including tax invoice, e-way bill and GR. Applying the legal position that a mere PIN code error, when the consignor/consignee address is otherwise correct, does not justify detention proceedings under Section 129, the impugned detention and penalty orders were held unsustainable and were quashed, and the writ petition was allowed. - HC
Proceedings under Section 129 of the CGST Act were initiated solely because the e-way bill reflected an incorrect PIN code for the "ship to" location, though the consignee details and destination (Samastipur, Bihar) were otherwise correctly stated and the goods were accompanied by requisite documents including tax invoice, e-way bill and GR. Applying the legal position that a mere PIN code error, when the consignor/consignee address is otherwise correct, does not justify detention proceedings under Section 129, the impugned detention and penalty orders were held unsustainable and were quashed, and the writ petition was allowed. - HC
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