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 December 2023 Year 2023 This

Detention of goods and vehicles while in transit with valid ...

GST

December 28, 2023

Detention of goods and vehicles while in transit with valid invoices - Onus on the purchase to prove the genuineness of transaction - High Court has held that, In essence, the petitioners (purchaser) have to establish their own credentials but not the 4th respondent (supplier of goods). - SLP filed by the revenue dismissed - SC

View Source

 


 

You may also like:

  1. Detention of goods and vehicles while in transit with valid invoices - As the Petitioner claims to have purchased goods from the Supplier whose physical existence in the...

  2. Cenvat credit on purchase of raw material - sponge iron being the raw material/inputs purchased from registered dealer - goods received on endorsed invoices - goods were...

  3. 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,...

  4. Detention of goods alongwith vehicle - goods carrying valid E-way bill or not - evasion of tax or not - Non-generation of E-way bill for earlier Invoices - There was no...

  5. 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...

  6. Input Tax Credit (ITC) - Genuineness - Onus to prove - Mere production of the invoices or the payment made by cheques is not enough and cannot be said to be discharging...

  7. Seizure and detention of vehicle - considering the prime defence of the petitioner that he is not a registered dealer nor is he dealing in purchase and sale of vehicles...

  8. 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

  9. Addition on account of alleged bogus purchases - The complete onus to prove the genuineness of the purchases was upon assessee and the same, in our opinion, has remained...

  10. Detention of goods alongwith vehicle - Section 129 of the GST Act - The detention of the vehicle and the goods was on the finding that the goods on inspection were found...

 

Quick Updates:Latest Updates