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Tag: Detention

GST in Media

Tata Power hit with Rs 2.4 lakh penalty by UP Govt over tax document discrepancies

byAdmin14/07/202514/07/2025

Tata Power has received a penalty of Rs 2,40,000 from Uttar Pradesh’s Deputy Commissioner of State Tax. The penalty comes regarding a matter of transportation of goods by the company, with some discrepancies in the accompanying documents. 

GST Article

Tax collected at the stage of detention can be claimed as GST refund if excess tax is paid in regular returns

byCA Bimal Jain14/02/202523/02/2025

The Hon’ble Madras High Court in M/s Chetna Steel Tubes (P.) Ltd. dismissed the writ petitions challenging a circular that directed tax liability creation under Section 129 of the CGST Act and held that tax collected at the detention stage can be claimed as a refund if excess tax is paid in regular returns.

GST ArticleHigh Court

No provision to Disclose the Route of Transportation of Goods under GST

byCA Bimal Jain31/10/202331/10/2023

The Hon’ble Allahabad High Court in M/s. Om Prakash Kuldeep Kumar v. Additional Commissioner Grade-2 and Another [WRIT TAX No. – 277 of 2022 dated October 03, 2023] set aside the seizure of goods transported and held that, unlike the…

GST ArticleHigh Court

Higher penalty cannot be imposed u/s 129(1)(b) of the CGST Act if owner of goods comes forward to pay penalty

byCA Bimal Jain14/08/202314/08/2023

The Hon’ble Allahabad High Court in Bhawani Traders Pvt. Ltd. v. State of Uttar Pradesh held that if the assessee comes forward and is willing to pay the penalty for the detained goods, the Revenue Department cannot issue penalty order under section 129(1)(b) of the CGST Act.

GST ArticleSupreme Court

Revenue Department cannot seize cash which does not form part of stock in trade

byCA Bimal Jain07/08/202307/08/2023

The Hon’ble Supreme court in the matter of State Tax Officer v. Shabu George dismissed the SLP filed by the Revenue Department against the order of the Hon’ble Kerela High Court ordering the Revenue Department to release the cash seized during the search since, such cash does not forms part of stock in trade of business.

GST ArticleHigh Court

Higher penalty cannot be levied where owner of goods come forward in case of detention

byCA Bimal Jain05/08/202305/08/2023

The Hon’ble Allahabad High Court in M/s.Margo Brush India & Ors. v. State of U.P set aside the penalty order passed under Section 129(1)(b) of the UPGST Act by the adjudicating authority and held that penalty u/s 129(1)(b) of the UPGST Act was unjustified and untenable…

GST ArticleHigh Court

No Penalty if Assessee was bonafide and E-way bill gets expired during transit

byCA Bimal Jain08/07/202308/07/2023

The Hon’ble Calcutta High Court in Perfect Enterprise v. State of West Bengal set aside the penalty order passed by the Adjudicating Authority which was later upheld by the Appellate Authority and opined that, there is no penalty on the bonafide assessee if e-way bill gets expired while transporting goods.

GST in Media

Bribe through payment app after halting truck

byAdmin11/04/202311/04/2023

A group of ‘policemen’ posing as members of state GST department took a bribe of ₹10,000 through an online payment gateway after halting a truck and asking its driver for money in Kanpur. An FIR in the matter has been…

GST ArticleHigh Court

Demand order u/s 129 of the CGST Act can’t be passed beyond the period of 7 days from the date of service of notice

byCA Bimal Jain31/01/202331/01/2023

The Hon’ble Madras High Court in the matter of Deepam Roadways v. the Deputy State Tax Officer and Ors. [W.P. No. 476 of 2023 and Ors. dated January 23, 2023] quashed the notice of detention of goods and the consequential…

GST ArticleHigh Court

Assessee directed to approach competent authority to prove ownership of the detained goods by moving proper application

byCA Bimal Jain27/01/202327/01/2023

The Hon’ble Allahabad High Court in M/s Shiv Scrap Sales v. State of U.P. & Anr. [Writ Tax No. 1519 of 2022 dated December 7, 2022] has directed the assessee to approach the competent authority by moving a proper application…

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