Detention of Goods and vehicle - Sections 129 and 130 of GST Act ...

Sections 129 and 130 of GST Act operate independently, distinct from Customs and Excise Acts, for detaining goods and vehicles.

December 29, 2019

Case Laws GST HC

Detention of Goods and vehicle - Sections 129 and 130 of GST Act have non-obstante clauses, whereby they can be operated upon in spite of Sections 73 and 74 of GST Act - The comparison of the provisions of Customs Act/ Excise Act on one hand and the provisions of the Act on the other, as sought to be drawn on behalf of the writ applicants, is not correct

View Source

← Previous Next →

Detention of Goods and vehicle - Sections 129 and 130 of GST Act ...

Sections 129 and 130 of GST Act operate independently, distinct from Customs and Excise Acts, for detaining goods and vehicles.

December 29, 2019

Case Laws GST HC

You may also like:

The order passed by the CESTAT in terms of Section 35F of the Central Excise Act, 1944 or Section 129-E of the Customs Act, 1962 is appealable in terms of Section 35G of...

Appeal before the Tribunal - Under Customs Act or Central Excise Act - Scope of the order passed by proper officer - demand in respect of import of goods at concessional...

Interpretation of statute - Confiscation of goods alongwith conveyance - exercise of power arbitrarily and without any application of mind. - for the same breach and/or...

HC upheld confiscation notice issued under Section 130 of TNGST Act regarding transport of gold jewelry. Officials established prima facie evidence of tax evasion...

Jurisdiction - Power to confiscate goods - The power to detain under Section 129 cannot be converted to a proceeding under Section 130 of the Act since both these...

Appointment of members of CESTST - petitioner, Govt, contends that CAT did not consider (a) sub-section (7) added to Section 129 of the Customs Act 1962 (Customs Act),...

Interpretation of statute - Section 108 as well as Section 114(i) of the Customs Act, 1962 - smuggling - psychotropic substance - Alprazolam - fictitious and...

Levy of penalty - goods were seized goods for not accompanied by E-way bills - Upon a purposive reading of the sections 129, 130 and 138, it would suffice to state that...

Seeking provisional release of detained goods alongwith vehicle - when the goods are in transit and are to be confiscated they are required to be seized for the purpose...

Detention of conveyance and seizure of Goods - If during the pendency of adjudicating proceedings, a request for provisional release as contemplated under sub-clause (3)...

Detention of goods and vehicle - detention was for the reason that the vehicle was apprehended at a place that was not on the normal route between Kanyakumari and...

Detained goods alongwith vehicle have already released - Section 129 and 130 of the GST Acts - The proceedings, as on date, are at the stage of show cause notice, under...

Section 129 of CGST Act constitutes statutory penalty provision overriding others, but cannot override Section 126 principles of moderation for minor breaches. HC held...

Confiscation of Goods and vehicle - Sections 129 and 130 of GST - Even in the absence of the physical availability of the goods or the conveyance, the authority can...

The interplay between Sections 129 and 130 of the CGST Act was analyzed. Section 129 applies when goods are in transit, while Section 130 allows confiscation and penalty...

Quick Updates: