https://www.taxtmi.com/caselaws?id=779372 HC held that movement of a crane on wheels for use in executing a works contract did not constitute supply of goods or services and IGST was not leviable; Board circulars apply and are binding on authorities. Absent intent to evade tax, seizure was unjustified. Relying on SC authority that circulars bind and on precedent limiting seizure to cases of tax evasion, the court quashed the seizure and related orders and directed release of the goods upon production of a certified copy of the order. en-us Wed, 03 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779372 HC held that movement of a crane on wheels for use in executing a works contract did not constitute supply of goods or services and IGST was not leviable; Board circulars apply and are binding on authorities. Absent intent to evade tax, seizure was unjustified. Relying on SC authority that circulars bind and on precedent limiting seizure to cases of tax evasion, the court quashed the seizure and related orders and directed release of the goods upon production of a certified copy of the order. Case-Laws GST Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779372