Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Whether mere deviation of route during transit, when the consignment was accompanied by valid tax invoice and no discrepancy in goods or documents was found, could justify detention and penalty under s.129 CGST/KGST was answered in the negative. The authority relied only on a cyclostyled driver statement and produced no material to prove deliberate diversion or intent to evade tax, while the taxpayer offered a prompt, plausible explanation of inadvertent route-miss. Since s.129 is invocable only upon deliberate tax evasion and not for technical or minor lapses, the orders imposing s.129 penalty were held illegal and were set aside, with liberty to proceed, if at all, only under s.125. - HC
Whether mere deviation of route during transit, when the consignment was accompanied by valid tax invoice and no discrepancy in goods or documents was found, could justify detention and penalty under s.129 CGST/KGST was answered in the negative. The authority relied only on a cyclostyled driver statement and produced no material to prove deliberate diversion or intent to evade tax, while the taxpayer offered a prompt, plausible explanation of inadvertent route-miss. Since s.129 is invocable only upon deliberate tax evasion and not for technical or minor lapses, the orders imposing s.129 penalty were held illegal and were set aside, with liberty to proceed, if at all, only under s.125. - HC
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