Confiscation of goods - failure to produce E-way bill - Section ...

High Court Quashes Confiscation Order: Natural Justice Violated in E-way Bill Case u/s 129.

April 16, 2020

Case Laws GST HC

Confiscation of goods - failure to produce E-way bill - Section 129 of the Act - Principles of natural justice - The writ-applicant was directed to appear before the authority concerned on 05.04.2019 - Despite the same, the impugned order came to be passed on the very same day - On this short ground alone, we are inclined to quash the impugned order of confiscation in Form GST MOV-11 quashed - HC

View Source

← Previous Next →

Confiscation of goods - failure to produce E-way bill - Section ...

High Court Quashes Confiscation Order: Natural Justice Violated in E-way Bill Case u/s 129.

April 16, 2020

Case Laws GST HC

You may also like:

Imposition of tax and penalty u/s 129(3) - e-way bill had expired nine hours and thirty minutes prior to interception - The High court referred to previous cases where...

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...

Detention of goods - discrepancy in the e-way bill - tax was not mentioned separately in the e-way bill - it is not in dispute that the transpiration was covered by a...

Procedural irregularities without fraudulent intent do not warrant harsh penalties u/s 129 of GST enactments. HC quashed impugned order due to procedural nature of...

The summary focuses on the challenge to proceedings initiated u/s 129 of the CGST Act read with Section 20 of the IGST Act, involving a penalty order for the movement of...

Validity of Seizure Order u/s 129 (1) - goods not accompanied with E-way bill - Admittedly, till 31st March, 2018 it was not mandatory to download the E-way bill from...

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 quashed proceedings initiated under Section 129(3) of UPGST Act 2017 regarding goods intercepted without state E-way bill. While tax invoice, Central E-way bill and...

Levy of penalty u/s 129(5) of GST Act for discrepancy between PIN code of petitioner in Tax Invoices and E-Way Bill. Court held minor discrepancy in PIN code in GST...

Principles of natural justice - adjudication completed before scheduled date of hearing - the case on hand is one of violation of sub-clause 4 of Section 129 of the GST Act, 2017

Non-generation of e-way bill during transportation of goods led to seizure order u/s 129(3) of GST Act, imposing penalty and interest. However, it was admitted that...

Expired e-way bill - Levy of penalty - the discrepancy pointed out is only on the date of invoice which is shown as 03.02.2021 while that shown in the e-way bill was...

Seizure of goods - goods seized on the ground that U.P. e-way bill was not accompanying the goods - section 129(3) of UPGST Act - On close, scrutiny of the record...

The High Court ruled on a case involving the levy of penalty u/s 129 of the GST Act due to an error in mentioning the vehicle number in the E-way bill during the transit...

Levy of Penalty order u/s 129(3) - Neither in the SCN nor in the order u/s 129(3) there was any allegation that non downloading of E-way Bill-02 was done with intention...

Quick Updates: