Seizure of goods u/s 129(1) - Transaction Declaration Form ...

Seizure of Goods u/s 129(1) Deemed Illegal Due to Lack of Transaction Declaration Form, Penalty Inapplicable.

October 24, 2018

Case Laws GST HC

Seizure of goods u/s 129(1) - Transaction Declaration Form (T.D.F.) was not attached with the consignments - the seizure and penalty imposed upon the petitioners based on the notification dated 21.7.2017 issued under Rule 138 of the U.P.G.S.T. Act 2017, which was not applicable, is clearly illegal.

View Source

← Previous Next →

Seizure of goods u/s 129(1) - Transaction Declaration Form ...

Seizure of Goods u/s 129(1) Deemed Illegal Due to Lack of Transaction Declaration Form, Penalty Inapplicable.

October 24, 2018

Case Laws GST HC

You may also like:

Seizure of goods - Section 129(1) of the UP GST - Even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way...

Seizure of goods - inter-state transit of goods - Even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way...

Transit Declaration form – Possession before entry – Seizure for non-compliance – UP VAT - Act does not specifically provide for seizure of goods for not carrying...

Penalty u/s 271(1)(c) for furnishing inaccurate particulars of income - adjustment made u/s 92CA - penalty levied u/s 271(1)(c) on the adjustment made u/s 92CA is not...

In the present case, the authorities levied penalty u/s 129(1)(b) of the Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and...

The seized gold lacked foreign inscriptions, embossments, or 99.9% purity, and the seizure memo did not mention the officer's reasonable belief that the gold was liable...

Seizure of detained goods - Absence of E-Way bill - e-way bill-02 furnished immediately within 20 minutes from the time of the detention of the vehicle/goods - Since the...

HC upheld seizure of goods under GST Act due to petitioner's failure to establish actual physical movement of goods from West Bengal/Assam to Delhi via Kanpur. Following...

Transitional credit - revision of the Form TRAN-1 and Form TRAN-2 - The interest of justice would be served if we allow the petitioner to correct Form TRAN-1 in Writ...

Seizure order - wrong mention of the provision - even if the seizure is treated to be under Section 129(1) of the Central G.S.T., as there was no provision of E-Way bill...

Release of goods in terms of the provision of Section 129(1)(a) of the GST / UPGST Act 2017 - SCN issued to the petitioner in its capacity as the consignee - The High...

Seizure order - Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 - in the matter of seizure under the provisions of IGST Act the provisions of...

HC permitted petitioner to file statutory appeal u/s 107 of TNGST Act within 30 days. Penalty of 200% of seized goods value imposed u/s 129(1)(a) for transporting goods...

The HC ruled that when a taxpayer produces tax invoices and e-way bills with minor typographical errors (such as incorrect vehicle number HR-46C-4623 instead of...

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...

Quick Updates: