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GST - Highlights / Catch Notes

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Detention of goods alongwith vehicle - without E-Way bill - ...


Court Orders Release of Detained Goods Upon Payment of 200% Tax, Despite Invoice Below Limit, u/s 129(1)(a.

March 31, 2023

Case Laws     GST     HC

Detention of goods alongwith vehicle - without E-Way bill - invoice value less that monetary limit - as the petitioner is ready and willing to pay the liability in terms of Section 129(1)(a) of the Act, instead of remanding, it is deemed appropriate to direct the respondents to release the goods to the petitioners if the petitioners offer to pay two hundred percent of the tax payable on the goods valuing the same on the basis of the valuation as shown in the invoice - HC

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