Validity of Seizure Order u/s 129 (1) - goods not accompanied ...

Seizure Order Invalidated: E-way Bill Not Mandatory Before March 31, 2018; Section 129(1) & 129(3) Set Aside.

October 24, 2018

Case Laws GST HC

Validity of Seizure Order u/s 129 (1) - goods not accompanied with E-way bill - Admittedly, till 31st March, 2018 it was not mandatory to download the E-way bill from the official portal - The order as passed on 25.3.2018 and the show cause notice issued u/s 129 (3) of the Act are hereby set aside

View Source

← Previous Next →

Validity of Seizure Order u/s 129 (1) - goods not accompanied ...

Seizure Order Invalidated: E-way Bill Not Mandatory Before March 31, 2018; Section 129(1) & 129(3) Set Aside.

October 24, 2018

Case Laws GST HC

You may also like:

Seizure of detained goods - Absence of E-Way bill - e-way bill-02 furnished immediately within 20 minutes from the time of the detention of the vehicle/goods - Since the...

Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

Imposition of tax and penalty u/s 129(3) - e-way bill had expired nine hours and thirty minutes prior to interception - The High court referred to previous cases where...

Detention order - challenge on the short ground that the impugned proceedings are barred by the limitation prescribed under Section 129(3) of the GST Act, 2017 - the...

The HC ruled that when a taxpayer produces tax invoices and e-way bills with minor typographical errors (such as incorrect vehicle number HR-46C-4623 instead of...

Challenge to penalty order u/s 129(1) of CGST Act for non-generation of Part-B of E-way bill. Petitioner accepted notice and paid Rs. 11,08,150 penalty voluntarily...

The summary focuses on the challenge to proceedings initiated u/s 129 of the CGST Act read with Section 20 of the IGST Act, involving a penalty order for the movement of...

Petitioner challenged proceedings u/s 129(3) for failure to comply with mandatory timelines. Relying on TVL. UDHAYAN STEELS PRIVATE LIMITED, HC held impugned proceedings...

Validity of assessment order passed u/s 153(1) - Period of limitation - In this case, since, the Assessing Officer cannot invoke jurisdiction u/s.144C(1) and pass draft...

Validity of orders under sec 201(1)/201(1A) - period of limitation - the limitation period for the financial year 2009- 10 relevant to assessment year 2010-11 expires on...

HC dismissed petition challenging non-issuance of GST MOV-09 order following detention of goods and payment of penalty. Per Section 129(5) of GST Act, payment of penalty...

The High Court addressed penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 following premises search. Relying on precedent, the Court held that...

Levy of penalties u/ss 122 and 129 of CGST/SGST Acts - expiry of e-way bill - mens rea in penalty imposition. Technically, violation of law by petitioner in transporting...

Penalty u/s 129(3) of the Uttar Pradesh Goods and Services Tax Act, 2017 - goods detained on the ground that the goods were being transported on a vehicle different from...

Levy of penalty u/s 129(3) - non filling up of Part 'B' of the e-Way Bill - Referencing the judgment in M/s Citykart Retail Pvt. Ltd.'s case, the Court observed that the...

Quick Updates: