Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Evasion of tax - goods transported illegally - consignors and ...


Illicit Goods Transport with Fake Consignors: Validity of Seizure and Cash Security Demand Upheld u/s 48 U.P. VAT Act.

January 11, 2017

Case Laws     VAT and Sales Tax     HC

Evasion of tax - goods transported illegally - consignors and consignees are non-existent - seizure - Whether under the facts and circumstances of the case, seizure of goods and demand of cash security for its release u/s 48 of the U.P. VAT Act, 2008 is valid? - Attempt to evade duty proved - Action taken by the revenue sustained - HC

View Source

 


 

You may also like:

  1. The High Court addressed the validity of a seizure order u/s 67(2) of the CGST Act, focusing on whether the term "things" includes cash/currency seized during search and...

  2. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

  3. Classification of service - Supply of services including transportation, packing, loading, unloading & unpacking - GTA service or not - transport of goods by road - The...

  4. Cenvat credit - Cash management including transport of cash to and from the currency chest is thus relatable to providing banking and financial services and the services...

  5. Taxability of services provided without issuance of 'consignment note' under 'goods transport agency' service category on reverse charge basis was examined. It was held...

  6. Good Transport Agency - demand of service tax - When consignment notes are not issued by the operator they cannot be considered as a "Goods Transport Agency" - AT

  7. Demand of service tax - GTA - it is settled that the goods for the purpose of Goods Transport Agency service should be qualified as "goods‟ in terms of definition...

  8. Validity of Seizure of cash by invoking the power available u/s 67 of the CGST Act - tax evasion - Cash seized from the house and not forming part of stock-in-trade -...

  9. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

  10. Legality and validity of such seizure of goods - It is evident from the seizure memo as well as the materials as on that date i.e., 09.01.2020 that there could not have...

  11. SCN was issued to demand under the category of Transport of goods by air service - demand was confirmed under the category of Cargo handling service - demand set aside - AT

  12. Addition u/s 68 - large cash withdrawal by the assessee immediately before the search and seizure operation - during search and seizure operation, the cash amount was...

  13. Resumption of seized cash/currency u/s 67 of CGST Act - Scope and definition of "goods / things" - cash was sale proceeds of unaccounted goods or not - The High court...

  14. Non-generation of e-way bill during transportation of goods led to seizure order u/s 129(3) of GST Act, imposing penalty and interest. However, it was admitted that...

  15. Providing of cash van service with security guard is covered under ‘cash van service’ and cannot be termed as ‘security services’ as the dominant service is...

 

Quick Updates:Latest Updates