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 October 2021 Year 2021 This

Seeking grant of permission to release the Truck - illegal ...


Petition to Release Truck in Illegal Cigarette Transport Denied; GST Confiscation Proceedings Limit Magistrate's Jurisdiction.

October 23, 2021

Case Laws     GST     HC

Seeking grant of permission to release the Truck - illegal transport of Gold Steef Cigarettes - tax evasion - GST Department has already initiated proceedings for confiscation of the vehicle - Since the proceedings have already been initiated by the GST Department, therefore, the learned trial Magistrate has no jurisdiction to entertain the application filed by the Petitioner for grant of supurdnama. - HC

View Source

 


 

You may also like:

  1. HC dismissed the petition challenging GST proceedings involving goods transportation. The court found that the supplier (M/s. Sunrise Enterprise) was a non-existent...

  2. The Advance Ruling Authority addressed the issue of GST levy on services provided by individual truck owners for transporting raw materials and finished goods. The...

  3. The Kerala HC held that provisional release of goods is permissible u/s 67(6) of the GST Act even after initiation of proceedings u/s 130. The adjudication can proceed...

  4. The case involved the absolute confiscation of cigarettes with penalty u/s 105 of Customs Act, 1962. The Tribunal held that while lack of compliance with Cigarettes and...

  5. Detention of trucks - Trucks carrying smuggled goods - being a truck owner, the appellant has transported the goods in good faith. Therefore, the confiscation of the...

  6. Release of detained vehicle with goods - e-way bill was not tendered for the goods in movement - The modus operandi adopted by the petitioner is to transport the goods...

  7. Levy of GST - Supply of extra packs of Cigarettes without recovering any additional cost from the Distributors - the extra packs of Cigarettes will not be leviable to GST.

  8. Increase in the Compensation Cess rate on cigarettes to make the total tax incidence on cigarettes in GST regime at par with the total tax incidence in pre-GST regime

  9. Classification of services - intermediary between the truck owners and goods transportation agencies - The applicant arranges trucks to the goods transport agency and...

  10. Absolute Confiscation - Penalty - Smuggled Cigarettes - There is no dispute that the cigarettes were found concealed under the consignment of aluminum scrap therefore,...

  11. 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...

  12. Levy of GST - promotional scheme of extra packs of cigarettes - taxable value which can be attributed to such extra packs of cigarettes for levy of GST - There would no...

  13. HC declined interim relief, directing respondent authorities to release a TATA truck transporting 17,760 kg of Areca-nuts upon payment of Rs. 100,000. Regarding the...

  14. Appellants sought provisional release of imported tyres pending investigation. Department apprehended misuse as truck/bus tyres based on statement without technical...

  15. Validity detention order - Since the truck in question has been released during the pendency of the petition, the respondents are directed to forthwith release the goods...

 

Quick Updates:Latest Updates