Detention of Goods - UPVAT - transport of the goods from Delhi ...

High Court Rules Goods Detention Under UPVAT Based on Assumptions, Not Evidence, Is Legally Unsustainable.

August 23, 2013

Case Laws VAT and Sales Tax HC

Detention of Goods - UPVAT - transport of the goods from Delhi to Orissa - Transit Declaration Form - The inference that the goods may likely to be unloaded inside the State of U.P. And may not be taken to other State, while the goods were in transit and vehicle was on declared route was merely based on presumption, suspicion and doubts, which was not sustainable in law. - HC

View Source

← Previous Next →

Detention of Goods - UPVAT - transport of the goods from Delhi ...

High Court Rules Goods Detention Under UPVAT Based on Assumptions, Not Evidence, Is Legally Unsustainable.

August 23, 2013

Case Laws VAT and Sales Tax HC

You may also like:

Detention of goods - detention based on statement of driver regarding place of unloading of goods - route for transportation of goods disputed - The power of detention...

Appellant provided documentary evidence that freight and insurance was borne by foreign exporter, establishing goods were exported on CIF basis. CESTAT held enhancement...

The SC invalidated a detention order under COFEPOSA Act, finding the detaining authority failed to apply its mind regarding the efficacy of bail conditions already...

HC examined validity of detention and seizure notice under GST Act Section 129(3). Referring to government circular dated 31-12-2018 defining ownership of goods through...

HC invalidated ex-parte assessment order and demand notices that were solely based on a previously quashed FIR. The department failed to conduct independent...

Seizure - Burden of proof - ‘reasonable belief’ - Onus for proving the goods to be not smuggled - Seizure outside the ‘customs area’ - The Tribunal noted that the burden...

Detention of goods and Levy of penalty on the ground of under valuation - The High court quashed the impugned orders for wrongly penalizing the petitioner based on...

Detention of an accused to prevent smuggling of goods u/s 3(1) of the Customs Act requires strict construction and exercise of power with extreme care, as it infringes...

Detention of goods - surgical gloves - detention on the ground that the goods were not accompanied by the document provided for under Rule 138(2) State SGST Rules - HC...

Investigation revealed fraudulent Cenvat Credit claims involving fake invoices without actual supply of goods from April 2016 to June 2017. Evidence indicated non-supply...

Clandestine removal of goods - assumption / presumption - demand based on the statement - charge of clandestine removal is not sustainable in the absence of any...

Detention of goods - foreign bike - smuggling - detention on the ground that the appellant could not produce any documents evidencing the legal import of the bike -...

Wavier of demurrage/storage charges - Detention of the goods - Seeking release the goods for export - The court noted the CESTAT's decision, finding the detention of...

Detention of goods alongwith vehicle - e-way bill generated for return of goods without issuing credit note - The detention of the goods was per se illegal and...

Bail application - Service of detention order - section 3(3) of COFEPOSA Act, 1974 - Detaining authority was aware of the requirement of serving orders of detention and...

Quick Updates: