Detention of goods - It cannot be said that the petitioner had ...

Goods Detention Under GST: No Intent to Evade Taxes, Rs. 12.75 Lakhs Paid, Section 129 Proceedings Not Warranted.

March 16, 2022

Case Laws GST HC

Detention of goods - It cannot be said that the petitioner had any intent to evade the tax or the mismatch in the quantities is of such nature which shall entail proceedings under Section 129 of the Act. A person, who has already paid a tax of ₹ 12.75 lacs - on a consignment cannot be said to have an intent to evade tax amounting to ₹ 11000/- - HC

View Source

← Previous Next →

Detention of goods - It cannot be said that the petitioner had ...

Goods Detention Under GST: No Intent to Evade Taxes, Rs. 12.75 Lakhs Paid, Section 129 Proceedings Not Warranted.

March 16, 2022

Case Laws GST HC

You may also like:

Levy of penalty - at the time of detention was that one of the E-Way Bills had expired - The High court held that mens rea to evade tax is essential for imposing...

Rejection of declared transaction value under Valuation Rule 12, re-determination of value under Valuation Rules 4-9. Commissioner followed Rule 9, adopted actual values...

Rates of Tax on Goods - Schedule 2 - IGST @ 12% - CGST @ 6% -SGST / UTGST @ 6% - GST

The Indian Finance Minister's upcoming FY2025-26 Budget presentation focuses on critical fiscal metrics and consolidation targets. The government aims to reduce fiscal...

The Income Tax Appellate Tribunal allowed the assessee's appeal against the reopening of assessment u/s 148A of the Income Tax Act. The Assessing Officer had alleged...

Addition of fixed deposits and interest thereon in wife's name was deleted as the Revenue could not controvert that the deposits belonged to the assessee's wife from her...

ICAI's Suggestions for Review of Income Tax Act, 1961: Tax Deducted at Source (TDS) prosecution proceedings are appropriate only where deductors deliberately do not...

Whether a person having turnover much below ₹ 75 Lakhs (Rs. 50 lakhs as the case may be) as on 30-6-2017, and having stock of goods purchased against C form, F...

Contravention of Sections 8(1) and 9(1)(f)(i) of the Foreign Exchange Regulation Act, 1973 - receiving foreign exchange payments in 1996-97 through fake export documents...

E-Way Bill was not properly filled, but upon inspection, no discrepancy was found between the physically available goods and the goods disclosed in the E-Way Bill. The...

GST Rates - HSN Code - Roasted grams fall under heading 2106 90 and attract 12% GST.

GST Rates - HSN Code - Wet dates fall under heading 0804 and attract 12% GST.

TAX DEDUCTION AT SOURCE UNDER GST - Goods and Services Tax - GST

Appellant imported fermented and dried processed Sumatra cocoa beans which failed to conform to IS 8865:2003 standards as per FSSAI and BIS testing. Adjudicating...

HC upheld detention of goods and vehicle under Sec 129 of WBGST Act. Discrepancies between declared description and physical verification of goods, valuation gap...

Quick Updates: