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Tag: sec 129

GST ArticleHigh Court

Not carrying valid documents during transit will be considered a deliberate act of tax evasion

byCA Bimal Jain23/09/202323/09/2023

HC held that it is duty of the owners/dealers to substantiate why the goods during transportation did not accompanied by the documents as specified under GST law

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 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

Goods and conveyance detained will be released upon payment of penalty and furnishing of a bank guarantee

byCA Bimal Jain01/07/202301/07/2023

The Hon’ble Gujarat High Court in Ravi Trading Co. v. Deputy Commissioner of State Tax directed the Revenue Authority to release goods on conditions that the assessee deposits a certain amount of penalty towards tax in lieu of confiscation of conveyance and furnish bank guarantee in lieu of confiscation of goods.

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

Demand of tax and penalty for release of goods without mentioning the reasons is unsustainable

byCA Bimal Jain26/01/202326/01/2023

The Hon’ble Delhi High Court in Ram Prakash Chauhan v. Commissioner of Delhi (Goods and Service Tax) & Anr. [W.P.(C) 6924/2022 dated January 19, 2023] set aside the order raising a demand of tax and penalty for release of the…

GST in Media

Traders urge TN to withdraw recent amendments to GST circular

byAdmin19/01/202319/01/2023

The Agrofood Chamber of Commerce and Industry has requested Minister for Commercial Taxes P Moorthy to withdraw the recent amendments to the GST Circular and implement former State Commissioner of Commercial Taxes TV Somanathan’s Circular dated May 31, 2019, regarding…

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