The Hon’ble Andhra Pradesh High Court in the case of Golden Traders & Ors. held that State GST officers of a transit State cannot exercise powers under Sections 129 or 130 of the CGST/APGST Acts to intercept
The Hon’ble Punjab and Haryana High Court in the case of M/s Deutsche Cars Pvt. Ltd. held that mere payment of penalty under protest does not conclude proceedings under Section 129(5) of the GST Act, and the Proper Officer is mandatorily required to pass a reasoned order after considering the reply of the assessee.
THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF D and D Construction and Developers Company V/s Additional Commissioner
THE HON’BLE DELHI HIGH COURT IN THE CASE OF
THE HON’BLE CUTTACK HIGH COURT IN THE CASE OF S.A. Sugandh Pvt. Ltd. V/s Chief Commissioner of CT & GST, decided on 12-12-2024.
The Hon’ble Calcutta High Court in the case of Assam Supari Traders held that when a detention order under Section 129(3) of the CGST Act is passed amidst disputed facts, such as incongruities between driver’s statements, E-way bill details, and payment particulars, the writ petition is not maintainable and the taxpayer must pursue the statutory appellate remedy.
The Hon’ble Calcutta High Court in Sandip Kumar Pandey & Anr. quashed penalty imposed under Section 129(1)(b) of the CGST Act, holding that the Department erred in treating the supplier’s denial of business operations as “gospel truth” without conducting any verification and none of the situations signify necessary intention to evade tax, which is pre-condition for invoking of Section 129, CGST Act.
Goods to be released u/s 129(1)(a) if owner produces valid documents; order u/s 129(1)(b) quashed
THE HON’BLE PATNA HIGH COURT IN THE CASE OF Kedia Enterprises V/s State of Bihar, decided on 25-9-2024
THE ALLAHABAD HIGH COURT IN THE CASE OF Fashion Safety Footwear Pvt. Ltd. V/s Additional Commissioner, Grade-2 (Appeal)-II, Commercial Tax, Jhansi
