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 June 2022 Year 2022 This

Seeking release of vehicle alongwith the goods - Section 129(1) ...


Court Orders Release of Detained Copper Shipment Under CGST Act Section 129(1) with Conditions After Document Verification.

June 14, 2022

Case Laws     GST     HC

Seeking release of vehicle alongwith the goods - Section 129(1) of the CGST Act - trading of copper and copper scrap - Genuinness of transaction was under doubt - It is not in dispute that when the conveyance was intercepted along with the goods, the driver of the conveyance did produce necessary documents which are required under the Act as well as the Rules like invoice, E-way bill, Lorry receipts. - Goods ordered to be released subject to conditions. - HC

View Source

 


 

You may also like:

  1. Reopening of assessment without releasing seized documents by Crime branch - Petitioner seeking the release of seized documents and items to effectively respond to...

  2. The SC allowed the bail application under Section 439 CrPC for the accused charged under Section 132(1)(c) of the Central Goods and Services Tax Act, 2017. The Court...

  3. The High Court considered a case involving the release of seized goods u/s 110A. The issue was the non-issuance of a show cause notice within the stipulated time due to...

  4. 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...

  5. Provisional attachment order of property - section 83 of the CGST Act, 2017 - This Court did not approve the provisional attachment of the goods, stock and receivables,...

  6. 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...

  7. The Court held that imposing a condition of furnishing a bank guarantee while granting bail is illegal. The Apex Court, in Subhash Chouhan v. Union of India, ruled that...

  8. Attachment of Bank Account - Orders passed u/s 83(1) of the CGST Act - Period of limitation - The court acknowledges the statutory provision cited by the petitioner,...

  9. Detention order - A close scrutiny of Section 129 (1)(a) of the Act indicates that if the owner come forward to pay the tax payable on such goods equal to 100% of the...

  10. The High Court dismissed the petition challenging the provisional attachment of the petitioner's bank accounts u/s 83(1) of the CGST/DGST Act. The court held that the...

  11. The High Court held that the detained goods can be released upon proper application u/s 129(1)(a) of the CGST Act, 2017, with deposit of tax and penalty. The petitioner...

  12. 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...

  13. The order deals with the scope of judicial review in a detention order passed under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act...

  14. Detention order under COFEPOSA Act valid. Detaining authority satisfied detenu likely to engage in prejudicial activities upon release on bail due to propensity for...

  15. The High Court dismissed the writ petition. The petitioner, being a registered person not liable for registration before the appointed day of 01.07.2017, sought...

 

Quick Updates:Latest Updates