Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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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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