Case Law Details
Case Name : D And D Construction And Developers Company Vs Additional Commissioner And 2 Others (Allahabad High Court)
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All High Courts Allahabad High Court
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D And D Construction And Developers Company Vs Additional Commissioner And 2 Others (Allahabad High Court)
The Allahabad High Court has ruled that the transfer of an old machine by a construction company from its head office in Rajasthan to its branch in Uttar Pradesh for its own use does not constitute tax evasion under the Goods and Services Tax (GST) law. The court quashed penalty orders imposed on D And D Construction And Developers Company, emphasizing that such a transaction, without any element of sale or proven intent to evade tax, should not attract proceedings under Section 129 of th...
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Thanks for the valuable information