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GST - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Release of seized goods - The orders passed by the High Court ...


High Court Orders on Seized Goods Release Not Enforced; Authorities to Re-evaluate Claims as per Section 67 Rules.

December 3, 2019

Case Laws     GST     SC

Release of seized goods - The orders passed by the High Court which are contrary to the stated provisions shall not be given effect to by the authorities. Instead, the authorities shall process the claims of the concerned assessee afresh as per the express stipulations in Section 67 of the Act read with the relevant rules in that regard.

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