Tag: interception
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 …
e-way bill number on invoice, print out or SMS all are legal. UP GST circular detailing procedure for interception, detention seizure of transport vehicle In line with the recommendations made by the GST Council in its 27th meeting and the consequent directions of the CBIC, Uttar Pradesh GST …
