Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Once Goods Are Verified And Found To Be Correct In MOV-04, Department Can't Be Permitted To Change Stand Later: Allahabad High Court
Excise, VAT & CustomGST
Allahabad High Court ruled that once goods are verified and found to be correct in MOV-04 (a movement of goods form under GST), the department cannot later change its stand. This implies that if tax authorities have inspected goods during transit and issued a clearance, they cannot subsequently raise objections or demand additional taxes based on the same verification. This promotes consistency and prevents harassment of taxpayers.
