-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
-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
-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
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