GST DAILY – 255
HC set aside penalty since minor discrepancy of vehicle details in e-way bill would not attract proceedings for penalty
Tag: sec. 129 of cgst act
GST DAILY – 252
Stay Yourself Updated on GST HC set aside order and remanded matter as appellate authority failed to consider assessee’s contention THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF DAYCO POWER TRANSMISSION PVT. LTD. V/s UNION OF INDIA, decided on…
Whether proper officer has the authority to pass an order beyond the period of 7 days from date of service of notice or detention or seizure of goods or conveyance?
The Honorable Patna High Court in the case of Pawan Carrying Corporation held that the proper officer must have issued the notice within seven days of detention or seizure of goods or conveyance. Section 129 starts with the Non-obstante clause and there is no reason to wait for an application by the driver of the vehicle for the verification of the goods when the vehicle is intercepted.
Search and Seizure of a godown cannot lead to penalty
The Hon’ble Allahabad High Court in the case of M/s. Gopi Chand Batra Traders quashed the Penalty Order and Appellate Order, holding that search and seizure of godown cannot result in penalty proceedings under Section 129 of the CGST Act.
HC directs GST Council to consider granting extended time period for filing appeal for order passed under Section 129 and 130 of CGST Act
The Hon’ble Allahabad High Court in the case of Tenet Network (P.) Ltd directed the Revenue Department to consider extension of time period for filing of appeal under Section 129 and 130 of the CGST Act as like orders passed under Section 73 and 74 of the CGST Act
GST DAILY – 216
HC upheld penalty since assessee failed to produce invoice and e-way bill during interception of goods
Proper officer shall pass an order within seven days of service of notice of such detention or seizure of goods or conveyance
The Hon’ble Patna High Court in the case of Pawan Carrying Corporation held that the proper officer must issue the notice right within seven days of detention or seizure of goods or conveyance. There is no reason to wait for an application by the driver of the vehicle for the verification of the goods when the vehicle is intercepted. Lastly, the order should be passed within seven days of the service of notice of such detention or seizure of goods or conveyance.