Home Highlights August 2017 Year 2017 This

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1. Instructions/Guidelines regarding procedures to be followed during Search Operation - Instructions

2. Guidelines for conduct of personal hearings in virtual mode under Customs Act, 1962 - Order-Instruction

3. CBDT's clarification on instructions on Stay of Demand / Guidelines for stay of demand

4. The impugned circular dated 13.04.2018 does not lead to double taxation. Section 129 aims to recover tax on goods in transit where statutory compliance for removal was...

5. Vires of Section 129 of CGST Act(Detention, seizure and release of goods and conveyances in transit), Section 129 of U.P. GST Act is under challenge and notice issued to government

6. Detention order - challenge on the short ground that the impugned proceedings are barred by the limitation prescribed under Section 129(3) of the GST Act, 2017 - the...

7. Detention of goods and vehicle - detention was for the reason that the vehicle was apprehended at a place that was not on the normal route between Kanyakumari and...

8. Detention of goods alongwith vehicle - Section 129 of the GST Act - The detention of the vehicle and the goods was on the finding that the goods on inspection were found...

9. Detention of goods - Section 129(3) of the CGST Act - stock transfer - allegation that the consignor and consignee are two different entity with different GSTINs -...

10. Seizure and detention of a consignment of goods - reason for detention is stated to be that the consignee, the petitioner herein, was a return defaulter for the last...

11. Detention of goods alongwith vehicle - consignee is an unregistered dealer - detention on the ground that there was a possibility of evasion of payment of IGST in Kerala...

12. Detention of goods - Section 129 of the GST Act - the validity period of the e-way bill that accompanied the transportation had already expired at the time of detention...

13. Detention - seizure - penalty - applicability of 129 - action can be taken not only against the goods, but also against the transporter. The non-obstante clause in...

14. Detention order - A close scrutiny of Section 129 (1)(a) of the Act indicates that if the owner come forward to pay the tax payable on such goods equal to 100% of the...

15. Levy of penalty - goods were seized goods for not accompanied by E-way bills - Upon a purposive reading of the sections 129, 130 and 138, it would suffice to state that...