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Goods caught by the authorities

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..... Goods caught by the authorities
Query (Issue) Started By: - THYAGARAJAN KALYANASUNDARAM Dated:- 2-2-2022 Last Reply Date:- 8-2-2022 Goods and Services Tax - GST
Got 6 Replies
GST
Dear Experts, One of my clients who has undertaken a civil works contract and sent Iron and Steel goods directly from the supplier to the customer i.e bill to ship to basis u/s 10(1)(b) of IGST Act. Before w .....

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..... hich they have registered their site address as Site B instead of Site A inadvertently. Due to the site was not registered, the officer who detain the goods has collected the tax along with a penalty. On the very next day, after came to know the mistake, my client registered the correct site address i.e. Site A. Is there any case laws to cite while filing an appeal u/s 107 of GST Act, 2017. Thank .....

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..... s in Advance. Reply By SOWMYA CA: The Reply: sir, I am not able to understand your question correctly. Could you throw more light on Site A and Site B.. Are these suppliers place of business or client's place of business. Why should the officer detain the goods when goods are transported Bill to Ship to model? Reply By CAHemanth Kumar: The Reply: Is the query relating to goods detained due .....

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..... to error in e-way bill ? Reply By Ganeshan Kalyani: The Reply: It seems that Site was not registered as additional place of business in GST certificate and also there was an incorrect mentioning of Site B instead of Site A. As asked by experts colleague please elaborate your query. In my understanding the officer must have observed that address on e-way bill is of Site B and the material was go .....

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..... ing to Site A. Also, since the Site was not added in certificate the movement of goods is in contravention to provision of the Act. Pls also mention the section applied by the officer for levying penalty. Reply By Shilpi Jain: The Reply: It is no where stated in the law that the place where the goods are sent have to be a registered place of business. The officers these days are harrasing the t .....

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..... axpayers on this ground and demanding tax and penalty. If the order is uploaded on the portal you can file an appeal against it. Reply By KASTURI SETHI: The Reply: 2021 (6) TMI 40 - COMMISSIONER (APPEALS) CENTRAL GOODS AND SERVICE TAX, JAIPUR IN RE : TAJ IRON STORE Reply By Ganeshan Kalyani: The Reply: Practical solution in EWB provision is not given. Say because of network connectivity issue .....

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..... if EWB could not be renewed then there is no provision as to how the rest of the journey be covered without EWB.
Discussion Forum - Knowledge Sharing .....

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