HC invalidated goods seizure due to procedural non-compliance ...

Procedural Errors Invalidate Goods Seizure: Authorities Must Follow Strict GST Act Protocols for Proper Enforcement

May 24, 2025

Case Laws GST HC

HC invalidated goods seizure due to procedural non-compliance with GST Act. The court directed authorities to: (i) issue Section 129(3) notice within two days, (ii) ascertain tax documents within three days, (iii) provide notice and opportunity to petitioner, (iv) release petitioner's goods under Section 129(1), and (v) initiate Section 130 proceedings only after completing prescribed steps. The ruling emphasized strict adherence to legal procedures and mandated that tax authorities must follow proper protocols during goods confiscation, highlighting the need for systematic training and procedural sensitization among enforcement officers.

View Source

← Previous Next →

HC invalidated goods seizure due to procedural non-compliance ...

Procedural Errors Invalidate Goods Seizure: Authorities Must Follow Strict GST Act Protocols for Proper Enforcement

May 24, 2025

Case Laws GST HC

You may also like:

HC allowed the petition challenging goods seizure during transit. The court found no legal basis for seizure under GST Act, as authorities failed to establish tax...

Defreezing of bank accounts - Implication of Non-Reporting of Seizure Forthwith to the Magistrate - The Supreme Court judgment addresses the critical question of whether...

HC held that erroneous attachment of another taxpayer's information to section 148 notice due to inadvertence does not invalidate reassessment proceedings. However, the...

HC invalidated show cause notices (SCN) issued by DRI authorities u/s 28 of Customs Act 1962, following precedent set in Canon India case where SC ruled such notices...

HC invalidated tax demand order due to procedural irregularities in inspection and seizure. The court found the seizure order was improperly prepared without independent...

HC upheld the seizure of imported polyurethane waste materials under Section 11, determining that the goods classified as waste, parings, and scrap of polyurethanes (CTI...

HC invalidated reassessment proceedings against the assessee, finding procedural irregularities in notice issuance. The order under Section 148A(d) was determined to be...

AT ruled against double seizure of bank lockers and gold in a money laundering case. The lockers (no. 86 and 96) were already under CBI custody, making subsequent...

Cancellation of MEIS scrips - Re- classification of the goods - Export of “Lamda Cyhalothrin Technical” - The Tribunal upheld the appellant's classification, emphasizing...

The subordinate authority is not empowered to supersede the orders passed by the appellate authority and an administrative discipline requires that the subordinate...

The HC set aside the impugned Order-in-Original due to procedural irregularities that violated principles of natural justice. The order had incorrectly proceeded on the...

HC set aside GST assessment proceedings due to absence of Document Identification Number (DIN). Following established precedents and CBIC Circular No.128/47/2019-GST...

The HC dismissed an appeal concerning seized betel nuts that were destroyed while in Customs custody. The court determined that Customs authorities failed to discharge...

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

HC upheld the seizure of gold ornaments by RPF, finding substantial procedural and documentary irregularities. The court determined that the respondent authorities acted...

Quick Updates: