HC quashed detention order of goods after determining no ...

Judicial Review Invalidates Goods Detention Order Due to Procedural Inconsistencies in HSN Code Verification Process

May 2, 2025

Case Laws GST HC

HC quashed detention order of goods after determining no substantive discrepancy existed between physical verification report (MOV-04) and accompanying documents. The court found procedural irregularities in goods identification, specifically highlighting that HSN Code manual entry requires precise verification. Rejecting subsequent attempts to challenge goods description post initial verification, the court emphasized administrative consistency and procedural fairness. Relying on established judicial precedent, the court determined the detention was unwarranted, thereby allowing the writ petition and directing release of detained goods.

View Source

← Previous Next →

HC quashed detention order of goods after determining no ...

Judicial Review Invalidates Goods Detention Order Due to Procedural Inconsistencies in HSN Code Verification Process

May 2, 2025

Case Laws GST HC

You may also like:

Scope of Judicial Review – Review of the decision of the Settlement Commission - There is limited scope of judicial review - Despite such narrow confines of judicial...

The High Court considered the scope of review jurisdiction regarding the inclusion of purchase price of plant and machinery in 'Fixed Capital Investment'. Review power...

CESTAT adjudicated a complex customs proceedings case involving procedural safeguards under Section 155 of Customs Act, 1962. The tribunal found that the original...

Validity of Show Cause notice and order in original - Maintainability of petition - Benefit of exemption - Essentiality Certificate - import of drill ship - The...

HC exercised judicial discretion under Section 311 Cr.PC, rejecting petitioner's attempt to recall witnesses. The court found no substantive grounds for reopening...

NCLAT dismissed the appeal challenging a procedural order related to a company petition. The tribunal held that the impugned order did not dilute any party's rights and...

The court held that the goods were accompanied by relevant documents like e-way bill, tax invoice, and the HSN code and quantity mentioned therein matched the actual...

Classification of goods - HSN Code - Interactive Flat panel with Android - the goods sold by the applicant has a Central processing unit, memory & storage with an...

SC remanded the matter to HC, directing expedited review of an ex-parte assessment reopening order. The court mandated HC to adjudicate the pending review petition...

Review petition - Levy of penalty u/s 271(1)(c) - Tribunal sustaining the levy without providing an opportunity of hearing - Review applicant had paid entire tax amount...

The decisions of the Hon’ble non-jurisdictional High Court have no relevance in the present context. It is also elementary in law that the mere pendency of the appeal,...

In the matter under review, the High Court dismissed the review petitions filed by the parties. The Court held that no grounds were established for seeking a review of...

The High Court held that the impugned Press Release by the Ministry of Finance, purporting to direct judicial and quasi-judicial authorities to classify all...

Violation of judicial discipline - reopening and review of previous Tribunal Order for subsequent period - while the accepting the order of tribunal for the earlier...

Provisional attachment of Bank Accounts - lack of application of mind - In the event, the Commissioner refuses to lift the orders of provisional attachment once again,...

Quick Updates: