Infrastructure facility: energy-efficient public lighting held integral to road projects, qualifying the operator as a developer and eligible for dedu...
Fourth Proviso to Section 153A: extended-period inquiry requires a reasonable, material-based satisfaction that escaped income likely exceeds the thre...
After interception of goods in transit, the Court held that the authorities could not bypass the detention and seizure process under section 129 and proceed straight to confiscation under section 130 by issuing Form GST MOV-10. It applied its earlier Gujarat HC decision that sections 129 and 130 operate in distinct fields, and that confiscation under section 130 is relevant only where intention to evade tax is involved. Because proceedings had been initiated under section 129 but were then converted directly into confiscation proceedings, the notice and consequential action were unsustainable and were quashed.
After interception of goods in transit, the Court held that the authorities could not bypass the detention and seizure process under section 129 and proceed straight to confiscation under section 130 by issuing Form GST MOV-10. It applied its earlier Gujarat HC decision that sections 129 and 130 operate in distinct fields, and that confiscation under section 130 is relevant only where intention to evade tax is involved. Because proceedings had been initiated under section 129 but were then converted directly into confiscation proceedings, the notice and consequential action were unsustainable and were quashed.
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