Detention of the goods and vehicle - stock transfer - Penalty - ...

GST

April 24, 2024

Detention of the goods and vehicle - stock transfer - Penalty - The petitioner argued that the detained goods were part of a stock transfer and not subject to tax. However, the appellate authority failed to consider this crucial aspect, leading to a flawed decision. Consequently, the High Court set aside the appellate authority's order and remitted the matter for fresh consideration, emphasizing the need for a thorough examination of the petitioner's objections.

View Source

← Previous Next →

Detention of the goods and vehicle - stock transfer - Penalty - ...

GST

April 24, 2024

You may also like:

Detention of goods alongwith vehicle - Having regard to the fact that goods and vehicle are lying stationed/detained with the respondent No.2 since 11.03.2021;...

Jurisdiction - detention of goods alongwith vehicle - 1st respondent as the “prescribed authority” under section 67 of the Tamil Nadu Value Added Tax Act, 2006 was...

Input tax credit - Stock transfer - IGST and Compensation Cess paid on receipt of cars (on stock transfer basis) for use in relation to specified business activities -...

Penalty order u/s 129(3) - non-filling up of Part B of e-way bill - Stock transfer - Since the goods in question were stock transfer from one Unit to another within the...

Detention of goods alongwith vehicle - Allegation of attempt to sale goods in between - Any defect, if any, in the documentation accompanying the goods for purpose of...

Detention/seizure of vehicle alongwith the goods - the provisions of Section 129 (3) require the proper officer detaining or seizing the goods to issue a notice...

Detention of goods - validity of e-way bill expired - The mere fact that the respondent had detained the goods did not, in any manner, prevent the petitioner from...

Detention of goods along with vehicle - undervaluation of goods due to heavy discount - grounds are not sufficient for the purposes of detaining the goods in terms of...

Classification of imported goods - Parts of seats of motor vehicle (parts of part) - import of child parts - It is undisputed that child parts used for making parts...

Levy of penalty u/s 129(3) - detention of goods - E-way bill yet to expire - Change of vehicle (truck) in between - e-way bill in respect of the goods transported was...

Detention of goods alongwith the vehicle - used/expired e-way bills to evade tax - no useful purpose will be served by allowing the vehicles to be detained any longer as...

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...

Detention of goods alongwith the vehicle - detention on the ground that in the e-way bill the petitioner had deliberately misdeclared the vehicle as ODC (Open Dimension...

Territorial Jurisdiction - Detention of goods during stock transfer - recovery of GST and penalty - There was no occasion for the 3rd respondent to collect tax and...

Detention of Goods and vehicle - Sections 129 and 130 of GST - The goods are not liable to be detained on the ground that the tax paid on the product was less. In such...

Quick Updates: