Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Seeking provisional release of detained goods alongwith vehicle ...

GST

December 12, 2022

Seeking provisional release of detained goods alongwith vehicle - when the goods are in transit and are to be confiscated they are required to be seized for the purpose of invocation of section 130 of the GST Act. Therefore, in such circumstances, provisions of section 67(2) of the GST Act comes into play and seizure of goods under section 129 then becomes seizure u/s 67 of the GST Act so as to confiscate the same u/s 130 of the GST Act. - Once the goods are to be treated as seized u/s 67(2) of the GST Act, the same would be liable to be provisionally released u/s 67(6) - HC

View Source

 


 

You may also like:

  1. Seeking release of detained goods alongwith the truck - truck load of cements - violation in the invoice that the full address of the buyer has not been mentioned - this...

  2. Provisional Release of detained goods alongwith Truck - Section 129 and 130 of the GST Act - As we are relegating the writ­applicants to avail an alternative remedy of...

  3. Release of goods alongwith the vehicle - the claim of the petitioner as owner qua the goods which are loaded on the detained vehicle has to be determined by the...

  4. Seeking provisional release of goods - Respondents (Revenue) have fairly stated that the goods imported are not prohibited goods and the only issue in dispute is with...

  5. Seeking release of detained goods alongwith the truck - invalid documents or not - The truck is exposed to the vagaries of weather and over a period of time the vehicle...

  6. Seeking release of seized goods alongwith vehicle - The writ petition stands disposed of with liberty to the petitioner to get the proceeding which has already been...

  7. Seeking release of detained goods alongwith the vehicle - In the present case, the goods and conveyance in transit were accompanied with the documents as prescribed...

  8. Detention of goods alongwith vehicle - Having regard to the fact that goods and vehicle are lying stationed/detained with the respondent No.2 since 11.03.2021;...

  9. Seeking release of detained goods - Option available to transporter - While the owner or any person transporting the goods has been granted the right to seek release,...

  10. Interception of the vehicle and the goods seized in the course of transit from outside the State - the goods need not be detained till the adjudication proceedings are...

  11. Detention of Goods – Non availability of E-Transit passes – TNVAT - petitioner's vehicles need not carry E-Transit pass in middle of transit - when subject vehicles,...

  12. Seeking provisional release and re-export of the goods - seizure on the ground of non-observance of conditions of Food Safety and Standards - When the applications...

  13. Jurisdiction - detention of goods alongwith vehicle - 1st respondent as the “prescribed authority” under section 67 of the Tamil Nadu Value Added Tax Act, 2006 was...

  14. Seeking provisional release of imported goods seized - dry dates - it is also important to note that the investigation is ongoing and country of origin of the goods will...

  15. Release of detained conveyance along with the goods - The respondents are directed to release the vehicle aforesaid alongwith the goods, upon the petitioner furnishing a...

 

Quick Updates:Latest Updates