Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
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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