Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Perishable goods detained in transit were ordered to be released to the petitioner because the demand order disclosed no concrete or prima facie material negating the petitioner's ownership of the consignment. The Court held that release had to follow compliance with the statutory payment required from the owner under Section 129(1)(a) of the GST law, and that the revenue could not withhold release merely on a disputed ownership basis. It also clarified that, if the petitioner did not pursue the statutory appeal and the demand attained finality, the revenue remained free to proceed in accordance with law.
Perishable goods detained in transit were ordered to be released to the petitioner because the demand order disclosed no concrete or prima facie material negating the petitioner's ownership of the consignment. The Court held that release had to follow compliance with the statutory payment required from the owner under Section 129(1)(a) of the GST law, and that the revenue could not withhold release merely on a disputed ownership basis. It also clarified that, if the petitioner did not pursue the statutory appeal and the demand attained finality, the revenue remained free to proceed in accordance with law.
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