Tag: mobile squad

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 …

When challan was not duly filled along with goods sent for job worker, detention and seizure of goods u/s 129 of the GST Act was not arbitrary. In a recent judgment, Hon’ble Allahabad High Court has held that when various descriptions as required under Rule 55 were not …

Once a finding of intent to avoid payment of tax recorded, the appellate authority before allowing appeal bound to reverse said finding of fact. In a recent judgment, Hon’ble Allahabad High Court has held that once the GST authorities have recorded a finding of fact that there was …

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 …

GST Penalty order passed u/s 129(3) before expiry of time given for explanation deleted In a recent judgment, Hon’ble Allahabad High Court has deleted GST Penalty order passed u/s 129(3) before expiry of time granted for opportunity of submitting an explanation, i.e. the punishment order was passed simultaneously …

No penalty u/s 129(3) of UPGST Act for Non filling up vehicle number in Part ‘B’ of e-Way Bill without intention to evade tax. In a recent judgment, Hon’ble Allahabad High Court has held that no penalty can be levied u/s 129(3) of UPGST Act for on filling …

Penalty proceedings can not be launched u/s 129(3) of GST Act subsequent to search and seizure carried out under Section 67 of the Act – Allahabad High Court In a recent judgment, the Hon’ble Hon’ble High Court has set aside a penalty order passed u/s 129(3) of GST …

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 …

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 …

When E-way bill was downloaded before detention/seizure of the goods disclosing all the necessary informations, there was no irregularity-High Court ABCAUS Case Law Citation: ABCAUS 2321 (2018) (05) HC The petitioner dealer had filed the instant writ before the Hon’ble High Court challenging the detention of the goods …