Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
State GST officers in West Bengal were competent to intercept and detain goods in transit under the IGST Act, because section 4 operates as a deeming provision and no contrary notification was shown. The claim that West Bengal was only a transport corridor failed, as interception occurred within the State and the accompanying documents did not conclusively establish lawful transit. The Court also held that declaring a registered dealer as an unregistered person in the e-way bill, together with a delivery challan signed by an unauthorised person and not meeting Rules 55 and 138, amounted to actionable contraventions. Detention and penalty under section 129 were therefore sustained.
State GST officers in West Bengal were competent to intercept and detain goods in transit under the IGST Act, because section 4 operates as a deeming provision and no contrary notification was shown. The claim that West Bengal was only a transport corridor failed, as interception occurred within the State and the accompanying documents did not conclusively establish lawful transit. The Court also held that declaring a registered dealer as an unregistered person in the e-way bill, together with a delivery challan signed by an unauthorised person and not meeting Rules 55 and 138, amounted to actionable contraventions. Detention and penalty under section 129 were therefore sustained.
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