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 January 2021 Year 2021 This

Provisional release of detained goods - If the goods are of ...


Detained perishable goods can be released upon application u/s 67(6); authorities must promptly review and order accordingly.

January 8, 2021

Case Laws     GST     HC

Provisional release of detained goods - If the goods are of perishable nature, then it is always open for the writ applicant to prefer an application under Section 67(6) of the Act for the provisional release of the goods and the conveyance. If any such application is filed by the writ applicant, then the respondent No.2 shall immediately look into the same and pass an appropriate order in accordance with law. - HC

View Source

 


 

You may also like:

  1. Release of goods alongwith conveyance - It is expected that the writ applicant to file his reply to the showcause notice and appear before the authority in the...

  2. Release of goods - The procedure for compliance of the conditions stipulated u/s 67(6) is literally provided under Section 140 of the Central Goods and Services Tax...

  3. The Kerala HC held that provisional release of goods is permissible u/s 67(6) of the GST Act even after initiation of proceedings u/s 130. The adjudication can proceed...

  4. Seeking provisional release of detained goods alongwith vehicle - when the goods are in transit and are to be confiscated they are required to be seized for the purpose...

  5. Illegal detention of imported goods - waiver of the dammurage charges - The order passed by the Customs Authority dated 25th March, 2022 is binding upon the respondent...

  6. Seeking directions from the Court that the petitioner shall not be insisted for submitting the Bank guarantee - Admittedly, the petitioner himself applied under Section...

  7. Application u/s 11(6) of Arbitration and Conciliation Act, 1996 maintainable only with court's liberty upon withdrawal of previous application. Principles of Order 23...

  8. Confiscation of goods alongwith vehicle - Areca Nuts - If the writ applicant wants provisional release of the goods and the vehicle, it is always open for him to prefer...

  9. Search and seizure - The case involved a challenge to a prohibitory order issued under the GST Act following a search and seizure procedure. The petitioners sought...

  10. Jurisdiction - detention of goods alongwith vehicle - 1st respondent as the “prescribed authority” under section 67 of the Tamil Nadu Value Added Tax Act, 2006 was...

  11. The High Court addressed a dispute regarding the release of seized goods before an Assembly Election process. The court held that release is permissible u/s the Central...

  12. Seeking provisional release of imported goods seized - dry dates - it is also important to note that the investigation is ongoing and country of origin of the goods will...

  13. Search and Seizure - seizure of Mentha Oil - approach to appropriate authority under Uttar Pradesh Goods and Services Tax Act, 2017 - petitioners has submitted that...

  14. Interest rate on delayed refunds u/s 11BB of Central Excise Act, 1944 restricted to 6% p.a. as per Notification 67/2003-CE (N.T.), overruling appellant's claim of 12%....

  15. Conditions for provisionally release the goods, viz., electronic components - perishable goods - release of goods ordered subject to certain conditions - HC

 

Quick Updates:Latest Updates