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

Detention/seizure of vehicle alongwith the goods - the ...

Case Laws     GST

June 14, 2022

Detention/seizure of vehicle alongwith the goods - the provisions of Section 129 (3) require the proper officer detaining or seizing the goods to issue a notice specifying the penalty payable and thereafter pass an order within 7 days from the date of service of the notice in relation to the detention/seizure effected - In the present case, admittedly, no such notice has been issued till date though the seizure has been effected as early as on 30.05.2022 - In the aforesaid circumstances, the act of the respondent in insisting that the petitioner retain the vehicle at the present location is in gross contravention of the statutory provisions. - HC

View Source

 


 

You may also like:

  1. Incomplete E-way bill - GST - Seizure of goods with vehicle - detention on the ground that Part-B of e-way bill was incomplete - Merely of none mentioning of the vehicle...

  2. Detention of goods alongwith vehicle - e-way bill generated for return of goods without issuing credit note - The detention of the goods was per se illegal and...

  3. Detention of goods alongwith vehicle - Having regard to the fact that goods and vehicle are lying stationed/detained with the respondent No.2 since 11.03.2021;...

  4. Detention of goods alongwith vehicle - Since the requirement of the E-way bill was not applicable for the petitioner during the above period, the seizure itself is bad in law.

  5. 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...

  6. 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...

  7. 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...

  8. Seizure of goods alongwith vehicle - concluded proceedings in terms of Section 129(5) on payment of amount as per section 129(3) - The contention of the petitioner that...

  9. Detention of goods with vehicle - interstate movement of goods - There is no doubt with regard to transaction in question as the Integrated Goods and Service Tax (IGST)...

  10. Detention of goods alongwith vehicle - detention on the ground that the goods in question were being transported without E-Way Bill - The challenge sought to be raised...

  11. Detention of goods alongwith vehicle - detention of goods on the ground that out of the two e-way bills generated by the petitioner validity of one of them had expired -...

  12. Seizure of goods alongwith vehicle - goods not accompanied by the tax invoice and the E-Way Bill - - transporter has not been assigned any role in the entire transaction...

  13. 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...

  14. 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...

  15. Detention of goods alongwith the vehicle - goods detained by the respondent for the reason that the transportation of the goods was not accompanied by a valid e-way bill...

 

Quick Updates:Latest Updates