Supreme Court declines to quash goods seizure order under UP GST Act when Assistant Commissioner had sufficient reasons to pass the order.
ABCAUS Case Law Citation:
ABCAUS 2345 (2018) (05) SC
Vacation Bench of the Supreme Court has declined to interfere with the order passed by the Allahabad High Court with respect to seizure of goods under Section 129(1) of the UP GST Act 2017 which was transported from Delhi to Siliguri (West Bengal).
The petitioner by way of SLP had prayed for quashing the seizure order.
The Allahabad High Court after going through the reasons recorded in the seizure order had opined that prima facie, the Assistant Commissioner had sufficient reasons at the time of inception to pass the impugned orders.
Download Full Judgment Click Here >>
It can never be the object of assessment proceedings to find an empirically, absolutely correct solution on every fact issue…
Penalty u/s 270A deleted as assesse filed revised computation during scrutiny correcting the mistake which was noticed only after the…
Penalty u/s 271B for unfilled column 40 in Form 3CD related to details regarding turnover, gross profit etc. for previous…
Merely rectifying computation without amending assessment order without notice to assessee does not nullify the entire assessment - ITAT In…
Once assessee discharges primary onus of providing basic documents in support of the identity, genuineness and the creditworthiness it shifts…
CBDT has notified Cost Inflation Index for Financial Year / Tax Year 2026-27 CBDT has notified "384" as Cost Inflation…