The High Court held that the detained goods can be released upon ...

Detained goods may be released u/s 129(1)(a) of CGST Act, 2017. Petitioner can appeal against penalty.

May 29, 2024

Case Laws GST HC

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 can appeal against the penalty imposed after release.

View Source

← Previous Next →

The High Court held that the detained goods can be released upon ...

Detained goods may be released u/s 129(1)(a) of CGST Act, 2017. Petitioner can appeal against penalty.

May 29, 2024

Case Laws GST HC

You may also like:

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...

Challenge to penalty order u/s 129(1) of CGST Act for non-generation of Part-B of E-way bill. Petitioner accepted notice and paid Rs. 11,08,150 penalty voluntarily...

Levy of IGST with penalty - e-way bill has not been generated for the movement of goods - The instant appeal is accepted and the order passed by Assistant Commissioner...

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - refusal to issue the Discharge Certificate - The Scheme being a piece of reformative legislation,...

Penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - goods detained on the ground that the goods were being transported on a vehicle different from...

In the present case, the authorities levied penalty u/s 129(1)(b) of the Central Goods and Services Tax Act, 2017 read with Section 20 of the Integrated Goods and...

The HC held that u/s 129(1)(c) of the GST Act, 2017 read with Rule 140, detained goods can be provisionally released upon executing a bond in Form GST MOV-08 and...

HC permitted petitioner to file statutory appeal u/s 107 of TNGST Act within 30 days. Penalty of 200% of seized goods value imposed u/s 129(1)(a) for transporting goods...

Right to file an appeal - whether a person who opts to make payment in terms of Clause (a) of Sub-Section (1) of Section 129 of the CGST Act / SGST Act to get...

Jurisdiction - Power to confiscate goods - The power to detain under Section 129 cannot be converted to a proceeding under Section 130 of the Act since both these...

Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

Release of petitioner goods without collecting any tax or penalty or security u/s 129(1)(c) - discrepancy in E-way bill - The goods and vehicle directed to be released...

Writ petition concerning levy of penalty u/s 129 of CGST Act for alleged tax evasion and undervaluation during detention of goods. Court permitted petitioners to pay tax...

Release of detained goods - Section 129 of the Central Goods and Services Tax Act - the competent authority is directed to complete the adjudication provided for u/s 129...

Detention of goods alongwith conveyance - If the goods are intercepted during transit and the documents accompanying the goods are not in compliance with the provisions...

Quick Updates: