Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
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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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