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

Levy of tax and penalty - enhancement of value of goods - case ...

GST

October 29, 2021

Levy of tax and penalty - enhancement of value of goods - case of petitioner is that no grounds have been mentioned in the order of the officer of the Mobile Squad for enhancing the value of the goods - The impugned order passed by the Additional Commissioner Grade-2 (Appeal) First, Commercial Tax, Kanpur Year 2021-22 under Section 129(3) of the CGST Act, shall remain stayed and the seized goods and vehicles shall be released - HC

View Source

 


 

You may also like:

  1. Rejection of declared value - enhancement of value - the value of rejected grade timber cannot be enhanced on the basis of good quality timber.

  2. Valuation - enhancement of the declared value - The value of imported goods cannot be enhanced on the basis of DRI alert and the basis of assessed bill of entry - AT

  3. Enhancement of value as per DOV alert – Consent given by CHA – appellant agreed for same and paid duty at enhanced value without any protest/objection - subsequent...

  4. Release of detained goods - whether the Officers of Kerala would have a jurisdiction to detain and seize the goods or at the best could have intimated the jurisdictional...

  5. Valuation of imported goods - Higher values available on contemporaneous imports NIDB/DGOV data on similar good - The valuation of similar goods depends on factors such...

  6. Enhancement of value - The entire case of the Revenue is based upon visual examination of the goods by the Customs officers and there is no expert opinion on record to...

  7. Territorial Jurisdiction - Detention of goods - Goods detailed in Kerala whereas jurisdiction lies in Tamil Nadu - In case of a bonafide dispute with regard to the...

  8. Valuation of imported goods - rejection of declared value - enhancement of value - The CESTAT held that since the appellant had voluntarily waived the right to a show...

  9. Enhancement of declared value of goods - enhancement of value on the basis of NIDB data cannot be accepted - AT

  10. Release of seized goods with vehicle - incorrect E-way bill - Surprisingly, neither the mobile squad authority nor the appellate authority appreciated the claim of the...

 

Quick Updates:Latest Updates