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GST - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Detention of goods - Levy of penalty - Movement of goods through ...

GST

January 31, 2023

Detention of goods - Levy of penalty - Movement of goods through valid e-way bill - bogus firms - Once, it is found that selling dealer was bogus firm, the goods carrying the e-way bill generated by such firm is of no benefit to the petitioners as the same has been used for transiting the goods from non bona fide dealer from undisclosed place. - HC

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  8. Seeking grant of Bail - bogus transactions fake invoices - receipt of purchase invoices in the name of fake firms without physical receipt of goods and issuing sale...

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  10. Since the warrant of search was not executed at the business premises of the assessee firm and from the place of search no material whatsoever relating to the firm was...

 

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