Detention of goods u/s 129 of the CGST and SGST Acts - mere ...

Case Laws GST

January 31, 2018

Detention of goods u/s 129 of the CGST and SGST Acts - mere infraction of the procedural Rules like Rules 55 and 138 of the State GST Rules cannot result in detention of goods, though they may result in imposition of penalty. - HC

View Source

← Previous Next →

Detention of goods u/s 129 of the CGST and SGST Acts - mere ...

Case Laws GST

January 31, 2018

You may also like:

Detention of goods alongwith conveyance - If the goods are intercepted during transit and the documents accompanying the goods are not in compliance with the provisions...

Whether a mis- classification of the goods can be the basis for a detention under Section 129 of the GST Act? - Section 129 of the Act, if a proper officer who is...

Detention of a consignment of goods - the liability of a person, who is not the owner of the goods, and who has transported exempted goods in contravention of the IGST...

The High Court held that Rule 55 of the CGST Rules, 2017 applies only to the four circumstances mentioned in Rule 55 (a) to (d), and the supply of Acetylene Gas is not...

Anti-Profiteering - Initiation and conduct of proceedings - Rule 129 of the CGST Rules, 2017 as amended

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

Guidelines/ Instructions for detention/ lnspection report u/s 68 and 129 of the HGST Act/CGST Act and Section 20 of the IGST Act, 2017.

Detention of goods with vehicle - interstate movement of goods - There is no doubt with regard to transaction in question as the Integrated Goods and Service Tax (IGST)...

Detention of goods along with the vehicle - invoices did not bear continuous numbers - The entertainment of such a doubt by the authority cannot be a justification for...

The Calcutta High Court considered the maintainability of a petition challenging the penalty imposed u/s 129(3) of the West Bengal Goods and Services Tax Act, 2017. The...

Transportation of goods without issue of invoice - Rule 55 of the Central Goods and Services Tax Rules, 2017 - Rule 55(5) amended to include Transportation in batches or lots

Right to file an appeal - whether a person who opts to make payment in terms of Clause (a) of Sub-Section (1) of Section 129 of the CGST Act / SGST Act to get...

The High Court considered a case u/s 129 of CGST Act regarding penalty imposition for a minor discrepancy in a Delivery Challan. The issue was whether non-disclosure of...

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 -...

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...

Quick Updates: