Detention of goods in transit - GST registration of purchaser / ...

GST

October 4, 2023

Detention of goods in transit - GST registration of purchaser / petitioner had been cancelled - Petitioner has opted for composition scheme - The fact remains that if the petitioner is in compounding, the benefit of input tax credit cannot be availed, hence there cannot be any evasion of tax, if the registration of the petitioner was cancelled on 30.11.2018, the generation of e-way bill, which has not been disputed to be genuine, the seizure cannot be made - HC

View Source

← Previous Next →

Detention of goods in transit - GST registration of purchaser / ...

GST

October 4, 2023

You may also like:

Detention of goods - Under valuation - It is well settled proposition of law that undervaluation of seized goods in transit cannot be a ground to confiscate the goods...

Can an Importer of goods or services opt to pay tax under composition scheme under GST?

Can an exporter of goods opt to pay tax under composition scheme under GST?

RECOMMENDATIONS REGARDING THE COMPOSITION LEVY AND GST RATE ON CERTAIN GOODS

Vires of Section 129 of CGST Act(Detention, seizure and release of goods and conveyances in transit), Section 129 of U.P. GST Act is under challenge and notice issued to government

Detention of Goods - UPVAT - transport of the goods from Delhi to Orissa - Transit Declaration Form - The inference that the goods may likely to be unloaded inside the...

Cancellation of petitioner’s GST registration - Once the petitioner’s GST registration was restored – which was cancelled on an allegation that it was obtained by fraud,...

Cancellation of GST registration of petitioner - The SCN was incapable of eliciting any meaningful response as it provided no intelligible reasons for proposing...

CGST Rules, 2017 on registration and composition levy - Notification

GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods...

Detention of Goods – Non availability of E-Transit passes – TNVAT - petitioner's vehicles need not carry E-Transit pass in middle of transit - when subject vehicles,...

Detention of goods and vehicle - detention was for the reason that the vehicle was apprehended at a place that was not on the normal route between Kanyakumari and...

GST registration for multiple companies from same address - There is no prohibition under GST law for obtaining GST registration to a shared office space or virtual...

Detention of goods - detention based on statement of driver regarding place of unloading of goods - route for transportation of goods disputed - The power of detention...

GST - detention of goods - the goods (whatsoever their correct description be) had originated from outside the State and were being transported outside the State, using...

Quick Updates: