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 August 2020 Year 2020 This

Seizure of consignments alongwith vehicle - the revenue has to ...


Court Criticizes Unjustified Seizure of Taxed Goods in Transit u/s 67 of CGST Act; Urges Process Improvement.

August 22, 2020

Case Laws     GST     HC

Seizure of consignments alongwith vehicle - the revenue has to put its house in order and strive to achieve the lofty targets set by the CGST Act by effectively using the tools of audit, inspection, seizure, prosecution, recovery etc. - In a proceeding u/s 67 of the CGST Act against the supplier, the respondent was not justified in seizing the perishable goods in transit, moreso when the goods had suffered tax and penalty - HC

View Source

 


 

You may also like:

  1. The High Court addressed the validity of a seizure order u/s 67(2) of the CGST Act, focusing on whether the term "things" includes cash/currency seized during search and...

  2. 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...

  3. The HC ruled in favor of the petitioner, ordering the release of seized goods upon deposit of the valuation amount. The court found that the respondent failed to provide...

  4. The Income Tax Appellate Tribunal (ITAT) held that denial of tax relief u/s 90/90A solely due to procedural delay in filing Form-67 is unjustified. Filing of Form-67 is...

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

  6. Resumption of seized cash/currency u/s 67 of CGST Act - Scope and definition of "goods / things" - cash was sale proceeds of unaccounted goods or not - The High court...

  7. 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...

  8. Jurisdiction - power of Sales Tax Officer u/s 67 of the VAT Act to seize the books of accounts - The Calcutta High Court held that, since the Sales Tax Officer, who...

  9. Jurisdiction of proper officer to seize u/s 67 - Seizure of unaccounted assets - The purpose of the Act is not to proceed against unaccounted wealth. The provision of...

  10. Search and seizure - The case involved a challenge to a prohibitory order issued under the GST Act following a search and seizure procedure. The petitioners sought...

  11. HC held that currency is not "goods" under the Central Goods and Services Tax Act, 2017. Seizure of Rs. 23,50,000/- cash from petitioner was unlawful u/s 67. HC quashed...

  12. Release of goods - The procedure for compliance of the conditions stipulated u/s 67(6) is literally provided under Section 140 of the Central Goods and Services Tax...

  13. Power to effect seizure of cash from petitioner - Section 67(2) of CGST, 2017 - Thus, keeping in view the aforesaid interpretation of the word “thing” money has to be...

  14. The ITAT Delhi held that denial of Foreign Tax Credit (FTC) claim due to late filing of Form 67 after the due date of filing Income Tax Return (ITR) was not justified....

  15. Impugned show cause notice for shortfall in service tax payment based on Rule 5(1) of Service Tax (Determination of Value) Rules, 2006 quashed as ultra vires Section 67...

 

Quick Updates:Latest Updates