-Statement of the Driver for goods to be unloaded at other place
-Goods not enroute the correct route to destination
-Power to seize only to be exercised when goods not accompanying proper documents
-Tax paid under CGST and SGST cannot be claimed as ITC in IGST
-Mere declaration by supplier to treat tax paid under CGST and SGST as IGST not sufficient as Revenue already distributed
-Since invoice pertained to 17-18 but writ filed in 2021, claim of ITC barred by time limit provided in enabling provision in Section 16(4)
-When High Court, at outset, stated that petitioner had an alternative statutory remedy, it ought not to have proceeded to make observations on the merits
S.No | Section | Case Subject | Case | Held |
1 | Section | -Statement of the | Om Prakash Kuldeep | The Court observed that the goods in question were sold by the registered dealer along with genuine documents i.e. tax invoices |
2 | Section | -Tax paid under | Vishwanath Iron Store v. | The petitioner firm was registered in the state of Bihar. They purchased goods in auction from East Central Railways. The invoice |
3 | Section | When High Court, at | Dhan Prakash Gupta v. | The High Court in the given matter had stated that petitioner had alternative remedy but also further stated that since material based |