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 2019 Year 2019 This

Seizure and detention of a consignment of goods - reason for ...

GST

December 24, 2019

Seizure and detention of a consignment of goods - reason for detention is stated to be that the consignee, the petitioner herein, was a return defaulter for the last five months - As per Section 129 of the CGST Act, detention is not justified for such reasons. - Consignment ordered to be released.

View Source

 


 

You may also like:

  1. Detention of consignment alongwith vehicle - inter-state sale - There is no material placed on record by the 1st respondent to show that any attempt was made by the...

  2. Detention of goods - detention based on statement of driver regarding place of unloading of goods - route for transportation of goods disputed - The power of detention...

  3. Detention of consignment of goods - mis-classification of the goods - case of petitioner is that the alleged mis-classification of the goods cannot be a reason for...

  4. GST - detention of goods - the goods (whatsoever their correct description be) had originated from outside the State and were being transported outside the State, using...

  5. 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...

  6. Validity of detention and seizure of goods - classification of scrap - The DRI has firstly detained the goods, which later on had been seized. Assuming that the stage of...

  7. Detention and seizure of betel nuts - goods of foreign origin and unfit for human consumption - There is nothing on record, to even have a prima-facie view that the...

  8. Detention of goods with vehicle - the seizure of the goods on the ground that accompanying e-way bill had expired is not justified rather it was allowed to expire after...

  9. 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 -...

  10. Detention of a consignment of goods - the liability of a person, who is not the owner of the goods, and who has transported exempted goods in contravention of the IGST...

  11. Seizure of goods - Jurisdiction - Ethanol - goods in question were not prohibited goods - The High court found that the seizure of the petitioner's goods was prima facie...

  12. Seizure of goods - goods seized on the ground that U.P. e-way bill was not accompanying the goods - section 129(3) of UPGST Act - On close, scrutiny of the record...

  13. Detention of goods - Perishable goods - misdeclaration of origin of goods - goods can be permitted a provisional clearance on the petitioner executing a bond for the...

  14. Seeking release of seized gold - no show cause notice for seizure of the said gold chain - The High court observed that there is no provision in the Customs Act...

  15. Release of seized goods - Arecanuts - prohibited goods - reason to believe - The High court finds that the Revenue Authorities failed to present credible and objective...

 

Quick Updates:Latest Updates