Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
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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