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No, the Honorable Calcutta High Court in the case of Kanak Timber House disposed of the writ petition opining that a person cannot seek the release of the goods by way of filing the writ petition and is required to file application under sub-section (6) of Section 67 of the CGST Act, 2017.
Goods can’t be detained on speculation that they are undervalued; HC slams penalty imposed by GST officer
The Honorable Punjab and Haryana High Court in the case of M/s. Kanchan Supplier held that the Taxpayer has the right to appeal against the Order. Further, the vehicle and the goods confiscated shall be released upon 25% of the amount mentioned in the impugned Order and the outstanding balance shall be secured by furnishing of bank guarantee.
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.
onlinetaxupdate is conducting a webinar on Topic: “Detention of Vehicle, Seizure of goods, EWB etc.” by Faculty Mr. CA. Vardhaman Khatod, on 13th April, 2024 at time: 9:30 AM to 10:30 AM.
The Hon’ble High Court of Allahabad in the case of Shamhu Saran Agarwal & Company allowed the writ petition and held that goods cannot be detained and penalty cannot be imposed under Section 129 of the UPGST Act when goods are undervalued.
Penalty order under GST to be treated as SCN to seek release of vehicle seized u/s 129
The Hon’ble Kerala High Court in the case of BIJU V.T v. The Senior Enforcement Officer, Ernakulam and Ors. [WP (C)…
THE Hon’ble ALLAHABAD HIGH COURT in the case of KULDEEP KUMAR V/s ADDITIONAL COMMISSIONER decided on 3-10-2023 👉 Issue ✔️…
The Hon’ble Allahabad High Court in M/s. Western Carrier India Ltd v. State of U.P. and 4 Others held that since the assessee’s goods in transit were accompanied by the necessary documents, including an E-Way bill and invoice, the department should have released the goods and vehicle under Section 129 of the CGST Act.
