Tag: interception

Goods transported subsequently to cancellation of GST registration was a sham transaction even though goods were accompanied by tax invoice and e-way bill. In a recent judgment, the Hon’ble Allahabad High Court has held when the GST registration of the dealer stood cancelled by the Department, goods transported …

Under GST Act, there is no specific provision which bounds selling dealer to disclose route to be taken during transportation of goods – High Court In a recent judgment, Hon’ble Allahabad High Court has held that  under the GST Act, there is no specific provision which bounds the …

Seizure of goods for inadvertent mistake in two digits of truck number in e way bill was nothing but harassment of dealer. The High Court directed release of goods   ABCAUS Case Law Citation: ABCAUS 2542 (2018) 09 HC The Petitioner had filed a writ petition with prayer …

State GST Officers can also search, seizure and levy penalty for violation of Central Act as provisions of the Central and State Statutes are pari materia. After 01.02.2018, seizure / Penalty orders for alleged non-accompanying of E-Way Bill by Transporters referring to Government’s old Notification and Commissioner’s Circular …

SC orders release of vehicle detained for not uploading part-B of e-way bill when the penalty upheld by the High Court had already been paid ABCAUS Case Law Citation: ABCAUS 2524 (2018) 09 SC The Petitioner company was a National Level Courier company. The vehicle of the petitioner …

CBIC Modifies interception, inspection and detention procedure for goods, specifies 6 conditions when action u/s 129 not be initiated for error in invoice/e-way bill Circular No. 64/38/2018-GST CBEC/20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing *** …

Modifications-procedure for interception of transport vehicle under GST Law for inspection of goods, detention, release and confiscation. Circular Circular No. 49/23/2018-GST F. No. CBEC/20/16/03/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs GST Policy Wing **** New Delhi, Dated the 21st …

Supreme Court declines to quash goods seizure order under UP GST Act when Assistant Commissioner had sufficient reasons to pass the order.  ABCAUS Case Law Citation: ABCAUS 2345 (2018) (05) SC Vacation Bench of the Supreme Court has declined to interfere with the order passed by the Allahabad High …

Refusal to accept e-way bills generated much before seizure-It appears that petitioner misled us says Allahabad HC which had summoned GST Commissioner UP calling it a serious situation   In the instant writ petition, the appellant assessee had challenged the seizure of goods and the vehicle by the …

Reasons of goods interception to send by SMS within 30 minutes-UP GST issues direction for interception, detention seizure of transport vehicle  Uttar Pradesh GST (Commercial Tax) Department has issued a detailed circular/advisory to its officers regarding interception, detention or seizure of transport vehicle during the checking  of goods …