Detention of goods - detention based on statement of driver ...

Case Laws GST

October 4, 2023

Detention of goods - detention based on statement of driver regarding place of unloading of goods - route for transportation of goods disputed - The power of detention as well as seizure can be exercised only when the goods were not accompanying with the genuine documents provided under the Act. The genuineness of the documents has not been disputed at any stage - Once the documents accompanying the goods were found to be genuine the goods ought not be have been seized. - HC

View Source

← Previous Next →

Detention of goods - detention based on statement of driver ...

Case Laws GST

October 4, 2023

You may also like:

Detention of consignment alongwith vehicle - inter-state sale - There is no material placed on record by the 1st respondent to show that any attempt was made by the...

Detention of goods on onward journey - detention on ground goods dispatched to different place than mentioned in documents - levy of penalty u/s 129 of UPGST Act -...

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;...

Levy of Entry Tax - entry of goods in to Railway area - There is no dispute with regard to the fact that the goods brought by the Applicant herein are scheduled goods (i....

A recent Circular provides clarification on the provisions of clause (ca) of Section 10(1) of the Integrated Goods and Service Tax Act, 2017 regarding the place of...

Levy of penalty - goods were unloaded at a place that was not registered in the registration certificate - unloading goods at a location not specified in the e-way bill...

E-way bill Rules - Rule 138D as amended - Facility for uploading information regarding detention of vehicle

Wrongful availment of CENVAT Credit - outward freight - sale on FOR basis - place of removal - Since the buyer had a right to reject the goods after receiving them at...

Unexplained cash credit u/s 68 - AO made addition of loan based on statement of a person who retract subsequently - it is the revenue which had placed reliance on the...

Detention of Goods - UPVAT - transport of the goods from Delhi to Orissa - Transit Declaration Form - The inference that the goods may likely to be unloaded inside the...

Valuation - place of removal - charges incurred for loading, unloading, stacking, and transportation formed part of the taxable turnover or not - The clauses in...

Detention of goods and Levy of penalty on the ground of under valuation - The High court quashed the impugned orders for wrongly penalizing the petitioner based on...

Detention order - Smuggling - Gold - currency - Baggage Rules - the order of preventive detention is a preventive measure and that predicated on the admissible voluntary...

Detention of goods and vehicle - detention was for the reason that the vehicle was apprehended at a place that was not on the normal route between Kanyakumari and...

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...

Quick Updates: