Straight-line lease rental accounting change results in penalty quashed where disclosed accounts and bona fide arguable accounting interpretation exis...
Allocation of enhanced FSI/TDR proceeds between cooperative society and individual flat-owners; tribunal deletes society LTCG addition, remits 80P ver...
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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