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 April 2018 Year 2018 This

Seizure of goods with vehicle - absence of Transit Declaration ...

GST

April 21, 2018

Seizure of goods with vehicle - absence of Transit Declaration Form - interstate movement of goods through UP - There is no allegation or intention on the part of the assessee to unload the goods within the State of U.P. - seizure and penalty not sustainable - HC

View Source

 


 

You may also like:

  1. Transit Declaration form – Possession before entry – Seizure for non-compliance – UP VAT - Act does not specifically provide for seizure of goods for not carrying...

  2. 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,...

  3. GST - Seizure of goods during interstate movement - Power of State Legislature or the State Government has to make law/rules to govern interstate movement of goods -...

  4. Goods in transit liable for seizure or not - The absence of Transit Declaration Form only gives rise to a rebuttable presumption and may attract penal consequences but...

  5. Detention of Goods - UPVAT - transport of the goods from Delhi to Orissa - Transit Declaration Form - The inference that the goods may likely to be unloaded inside the...

  6. Seizure of seized vehicle - fraudulent availment of benefit of the exemption - The Petitioner is unable to render any justification for claiming the release of the...

  7. Form-F - Interstate movement of final goods returned by a job workers to his customer, after job work - furnishing and scrutiny/verification of the declaration in that...

  8. Interstate sate - consignment transfer/stock transfer - Declaration in Form F by bogus dealer - It may be true that once a statutory declaration is furnished, the...

  9. Detention of goods with vehicle - interstate movement of goods - There is no doubt with regard to transaction in question as the Integrated Goods and Service Tax (IGST)...

  10. Consignment was not accompanied with down loaded transit declaration form - Except this default everything was found in order - the irresistible conclusion is that the...

  11. Submission of Statutory Declaration forms – When there no specific indication in CST Act or PVAT Rules to provide declaration forms in electronic form – Assesse could...

  12. Seizure of goods - Absence of proper documents for movement of goods - levy of IGST or CGST+SGST - Levy of penalty - gold ornaments - The aforesaid two grounds viz. non...

  13. Seizure orders - the transit declaration form which was not in existence when the goods were detained cannot be regarded as a bona fide one - No illegality or error of...

  14. States has no power to detain the goods in movement in the course of interstate since the central government has not notified the documents that have to be carried by a...

  15. Detention/seizure of vehicle alongwith the goods - the provisions of Section 129 (3) require the proper officer detaining or seizing the goods to issue a notice...

 

Quick Updates:Latest Updates