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
GST - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Detention of vehicle as well as goods - whether carrying Lorry ...


Court Finds Lorry Receipt Non-Mandatory for Vehicle Detention Under GST Rule 138A(1); Supports Assessee's Position.

April 16, 2019

Case Laws     GST     HC

Detention of vehicle as well as goods - whether carrying Lorry Receipt issued by the transporter is not a requirement prescribed under rule 138A(1) of the GST rules? - Prima facie case is in favor of assessee.

View Source

 


 

You may also like:

  1. 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...

  2. Suit decreed partially for recovery, doctrine of lis pendens applied. Agreement dated 17.08.1990 not found fraudulent or result of collusion between plaintiff and...

  3. Detention of goods alongwith vehicle - Allegation of attempt to sale goods in between - Any defect, if any, in the documentation accompanying the goods for purpose of...

  4. Levy of penalty under Section 129(1)(b) of the CGST Act - jurisdiction to detain goods and vehicle - allegation is that the vehicles carried consignments under 'Bill to...

  5. The Income Tax Appellate Tribunal (ITAT) held that every non-compliance with a notice u/s 142(1) gives a separate cause of action for levying penalty u/s 271(1)(b)....

  6. The HC dismissed a petition challenging detention of goods and vehicle due to an expired E-way bill. The Court found that natural justice principles were satisfied as a...

  7. Petitioner challenged order blocking Input Tax Credit (ITC) balance due to failure to produce mandatory vehicle movement details like lorry receipt and trip sheet as...

  8. The HC dismissed the Revenue's appeal challenging the reopening of assessment under s.147 and disallowance under Explanation 1 to s.37(1). The Tribunal had found that...

  9. Offshore Supply Contracts were executed and concluded outside India, hence no income deemed to accrue or arise in India as per Section 9(1) and DTAA provisions. Receipts...

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

  11. Detention of vehicle - Levy of tax with interest and penalty - mismatch between the registration number of the vehicle and the vehicle number mentioned in the e-way bill...

  12. The High Court held that the petitioner should avail the statutory remedy of appeal against the order u/s 201(1) raising a demand and interest u/s 201(1A) for...

  13. Detention of goods alongwith the vehicle - detention on the ground that in the e-way bill the petitioner had deliberately misdeclared the vehicle as ODC (Open Dimension...

  14. Detention of goods alongwith vehicle - if this Court ignores the classification issue as also the non-registration issue which are not relevant for the purposes of...

  15. The DGFT amended import policy conditions for vintage cars under Chapter 87 of ITC (HS) 2022, Schedule-I. The revised policy aligns vintage vehicle classification with...

 

Quick Updates:Latest Updates