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![Betel Nut Smuggling: Calcutta HC Holds Seizure Memo not Invalid for Lack of Detailed Reasons when Prima Facie Grounds Exist [Read Order] Betel Nut Smuggling: Calcutta HC Holds Seizure Memo not Invalid for Lack of Detailed Reasons when Prima Facie Grounds Exist [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120234-calcutta-high-court-betel-nut-betel-nut-smuggling-smuggling-case-smuggling-seizure-memo-betel-nut-smuggling-calcutta-high-court-ruling-taxscan.webp)
Betel Nut Smuggling: Calcutta HC Holds Seizure Memo not Invalid for Lack of Detailed Reasons when Prima Facie Grounds Exist [Read Order]
The Calcutta High Court has held that a seizure memo under Section 110(1) of the Customs Act, 1962 cannot be treated as invalid merely because it...


![GST Officer Rejected Jindal Steel’s Rectification Plea on GST Shortfall between GSTR-3B & E-Way Bill Arbitrarily: Orissa HC Directs Proper Hearing [Read Order] GST Officer Rejected Jindal Steel’s Rectification Plea on GST Shortfall between GSTR-3B & E-Way Bill Arbitrarily: Orissa HC Directs Proper Hearing [Read Order]](https://images.taxscan.in/h-upload/2026/01/12/250x150_2118476-gst-officer-rejected-jindal-steels-rectification-plea-on-gst-shortfall-between-gstr-3b-e-way-bill-arbitrarily-orissa-hc-directs-proper-hearing-taxscan.webp)
![Mere Non-Filling of Part-B of E-Way Bill due to Technical Glitch cannot attract GST Penalty without Intent to Evade Tax: Allahabad HC [Read Order] Mere Non-Filling of Part-B of E-Way Bill due to Technical Glitch cannot attract GST Penalty without Intent to Evade Tax: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/18/250x150_2112947-part-b-e-way-bill-technical-glitch-attract-gst-penalty-intent-evade-tax-allahabad-hc-taxscan-.webp)
![Absence of E-Way Bill at Commencement of Transportation Validates Seizure of Goods: Allahabad HC [Read Order] Absence of E-Way Bill at Commencement of Transportation Validates Seizure of Goods: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/250x150_2107417-e-way-bill-transpot-validates-goods-allahabad-hc-taxscan.webp)
![E-way Bill Lapse for Dealer Attracts Penalty u/s 129(1)(a) and Not 129(1)(b) of UPGST Act: Allahabad HC Directs Fresh Computation [Read Order] E-way Bill Lapse for Dealer Attracts Penalty u/s 129(1)(a) and Not 129(1)(b) of UPGST Act: Allahabad HC Directs Fresh Computation [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/250x150_2107406-e-way-bill-dealer-attracts-penalty-penalty-upgst-act-allahabad-hc-taxscan.webp)
![Non-filing of Part-B of GST E-way Bill due to Tech Glitch not Amounts to Tax Evasion: Allahabad HC quashes Penalty [Read Order] Non-filing of Part-B of GST E-way Bill due to Tech Glitch not Amounts to Tax Evasion: Allahabad HC quashes Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/11/20/500x300_2106814-e-way-bill-gst-gst-e-way-bill-due-tax-evasion-allahabad-hc-taxscan.webp)
![Hydraulic Excavator Sent for Repair Not ‘Supply of Goods or Services’: Allahabad HC [Read Order] Hydraulic Excavator Sent for Repair Not ‘Supply of Goods or Services’: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/500x300_2096489-hydraulic-excavator-supply-of-goods-or-services-supply-of-goods-allahabad-hc-taxscan.webp)
![One E-Way Bill for Multiple Invoices Acceptable: Allahabad HC Rules E-Way Bill’s Purpose is Goods Movt Disclosure, Minor Human Errors should not Attract Penalty [Read Order] One E-Way Bill for Multiple Invoices Acceptable: Allahabad HC Rules E-Way Bill’s Purpose is Goods Movt Disclosure, Minor Human Errors should not Attract Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/09/21/500x300_2089288-allahabad-hc-e-way-bill-human-errors-penalty-taxscan.webp)
![Goods Sent for Job Work must Accompanied with Delivery Challan and E-way Bill: Allahabad HC [Read Order] Goods Sent for Job Work must Accompanied with Delivery Challan and E-way Bill: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/20/500x300_2089153-goods-sent-job-work-delivery-challan-e-way-bill-allahabad-hc-taxscan.webp)
![From Registration to Refunds: ICAI Suggests Fixes for Practical Issues in GST [Read suggestions] From Registration to Refunds: ICAI Suggests Fixes for Practical Issues in GST [Read suggestions]](https://images.taxscan.in/h-upload/2025/08/29/500x300_2081939-icai-gst-1.webp)
![Wrong Shipment Place in GST E-Way Bill No Ground for Seizure or Penalty: Allahabad HC [Read Order] Wrong Shipment Place in GST E-Way Bill No Ground for Seizure or Penalty: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2064956-gst-e-way-bills-e-way-bill-wrong-shipment-place-penalty-taxscan.webp)
![GST Penalty cannot be Levied when there is No Intention to Evade Tax : Himachal Pradesh HC Quashes Demand for Missing E-Way Bill [Read Order] GST Penalty cannot be Levied when there is No Intention to Evade Tax : Himachal Pradesh HC Quashes Demand for Missing E-Way Bill [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058641-demand-for-missing-e-way-bill-e-way-bill-missing-gst-taxscan.webp)