Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
