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1. Jurisdiction - Freezing of Bank Accounts of the purchaser of the Imported Goods - During the course of the hearing, the respondents have contended that they have not...

2. E-way bill Rules - Rule 138D as amended - Facility for uploading information regarding detention of vehicle

3. Detention of goods - validity of e-way bill expired - The mere fact that the respondent had detained the goods did not, in any manner, prevent the petitioner from...

4. Release of detained vehicle with goods - e-way bill was not tendered for the goods in movement - The modus operandi adopted by the petitioner is to transport the goods...

5. Seizure order for detention of goods due to absence of State E-way Bill was challenged. The Court held that at the time of interception, the Central E-way Bill under GST...

6. Release of detained goods - expiry of E-way bill - Inter-state purchases - Rule 138(10) of the GST Act, 2017 - It was the duty of 2nd respondent to consider the...

7. Seeking grant of release of detained goods - import of Lithium Ion Cell - Compliance of BIS marking - There is no justification whatsoever on the part of the...

8. Refund of the unutilized accumulated Input Tax Credit in case of Export - failure to upload the shipping details - The High Court noted that, if a tax payer possesses...

9. Notice u/s 143(2) issued by a non-jurisdictional Assessing Officer/Deputy Commissioner is invalid and cannot be cured. The assessment order framed u/s 143(3) based on...

10. Seeking clearance of goods for home consumption - imported Base Oil - If ultimately, any such show cause notice is issued, the writ applicant will have to meet with it....

11. Release of detained goods - whether the Officers of Kerala would have a jurisdiction to detain and seize the goods or at the best could have intimated the jurisdictional...

12. Detention of goods alongwith the vehicle - undervaluation of goods (roughly one-tenth of the value) to avoid download of E-way bill - it can be safely said that the...

13. Release of detained goods alongwith vehicle - expired E-way bill - If the shipment could be cleared only just before or after the period of expiry of the e-way bill,...

14. GST e-way bill-01 - non furnishing of the details of conveyance in 'Part B' of GST e-way bill-01 - once the Government itself has clarified the situation by allowing the...

15. Challenge to penalty order u/s 129(1) of CGST Act for non-generation of Part-B of E-way bill. Petitioner accepted notice and paid Rs. 11,08,150 penalty voluntarily...