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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Challenge to GST registration cancellation dismissed, but tax authority must provide particulars and penalty details for restoration
Case-Laws
GST
The HC dismissed the challenge to the cancellation of the applicant's GST registration for default in filing returns and non-response to the show-cause notice, but granted limited relief. The court directed Respondent No. 3 (Superintendent of Taxes) to furnish the applicant with particulars of all outstanding statutory dues attributable to the applicant's trade till the date of cancellation, and to specify any penalty or fine exigible as at the date of any restoration of registration, thereby enabling discharge of liabilities under the CGST regime. The order preserves tax liability despite cancellation and facilitates quantification and payment; the writ petition stands disposed.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Petition dismissed; petitioner allowed to submit detailed disclosures and documents for re-consideration; notices for 2019-23 may be adjudicated on merits
Case-Laws
GST
The HC dismissed the petition without quashing the impugned notices, granting the petitioner liberty to furnish full details, including copies of state authority orders for 2017-18 and 2018-19 and particulars of pending appeals, for fresh consideration by the Central authorities; those authorities are directed to consider such submissions on their merits and in accordance with law. With respect to the remaining years (2019-20 to 2022-23), the HC held the asserted jurisdictional bar inapplicable and confirmed that the Central authorities are at liberty to adjudicate the notices for those years on merits. The petition is disposed of, subject to the petitioner's compliance with the directed disclosures.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Refund claims for unutilized ITC held within limitation; orders quashed and applications restored for merits adjudication
Case-Laws
GST
The HC quashed the impugned orders rejecting refund claims for unutilized ITC as time-barred, finding that the limitation extension applicable to the statutory window period renders the refund filings within limitation. The petitioner's refund applications are restored to the file of the Proper Officer, who is directed to treat the applications as within limitation and adjudicate them on merits. The Proper Officer must dispose of the restored refund applications in accordance with law expeditiously, and in any event within three months from the date of uploading of this order. The petition is disposed of.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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Detention of goods invalid where e-way bill expired by mechanical breakdown and fresh e-way bill issued before s.129(3) order
Case-Laws
GST
The HC allowed the petition and quashed the impugned detention orders, holding that detention of goods was unsustainable where the goods, moving under a commercial agreement with a government entity, were accompanied by a genuine tax invoice and an e-way bill that expired due to a vehicular breakdown; a fresh e-way bill was generated prior to the issuance of an order under s.129(3) of the GST Act. The court found no evidence of mens rea to evade tax, and held that mere expiry of an e-way bill, in the context of an unexplained mechanical delay and prompt re-generation of the document, cannot be equated with intent to evade tax.
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