Tag: seizure of goods

Seizure of goods justified when e-way bill was not generated immediately on movement of the goods but was generated after the interception of the goods. In a recent judgment, Hon’ble Allahabad High Court declined to interfere with detention of goods by GST Authorities as e-way bill not generated …

When goods was accompanied with requisite documents merely not mentioning name of transporter in e-way bill not intention to evade payment of tax.  In a recent judgment, Allahabad High Court has quashed GST order alleging intention to evade payment of tax where goods was accompanied with tax invoice, …

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 …

Not generating e-Tax Invoice before movement of goods was human error in absence of finding of mens rea – High Court In a recent judgment, the Hon’ble Allahabad High Court has held that the error committed by the assessee for  not generating E Tax Invoice before movement of …

Seizure of goods for want of e-way bill when due to break down, goods loaded on another vehicle. Burden of proof falls squarely on tax authorities to demonstrate genuine intent to evade tax before penalizing- High Court quashes penalty imposed ABCAUS Case Law Citation:ABCAUS 3849 (2024) (01) HC …

Disciplinary action directed against SGST Commissioner by High Court stayed by Supreme Court ABCAUS Case Law Citation:ABCAUS 3321 (2020) (06) SC Important case law relied upon by the parties:Dabur India Ltd. vs. State of Uttar Pradesh The Hon’ble Supreme Court In the instant case, the respondent was a …

Transporters/Trucks owners can be proceeded against under UPGST Act despite not doing business in respect of sale/ purchase of goods – High Court ABCAUS Case Law Citation: ABCAUS 2837 (2019) (03) HC In the instant case, the petitioners were the Truck owners who challenged the individual notices issued …

High Court stayed confiscation of goods made simply on confidential information received from higher authorities to stop the vehicle, without  satisfying conditions of section 130 of the CGST Act ABCAUS Case Law Citation:ABCAUS 2682 (2018) (12) HC The petitioner had preferred the instant petition before the Hon’ble High …

Seizure of goods under UPGST-Limitation period for appeal  starts not from the date of service of order on truck driver but the owner– High Court ABCAUS Case Law Citation:ABCAUS 2669 (2018) (12) HC A writ petition was filed in the Hon’ble High Court on the following interesting question …

Mistake in mentioning some digits of Truck number on E-way bill – High Court directs release of goods and vehicle on furnishing security and indemnity bond ABCAUS Case Law Citation: ABCAUS 2612 (2018) (11) HC Lately, the Hon’ble Allahabad High Court had held that Seizure of goods for …