What is the procedure to be followed in case of Detention, seizure and release of goods and conveyances in transit under Section 129 of CGST Act?
Detention seizure and release Case Title AMI Enterprises Pvt Ltd vs Union of India Court Jharkhand High Court Honorable Judges Justice Aparesh Kumar Singh and Justice Deepak Roshan Citation 2022 (8) GSTPanacea 328 HC Jharkhand W.P. (T) No. 2312 of 2022 Judgement Date 10-August-2022 Council for Petitioner Ms. Amrita Sinha Council for Respondent Mr. Amit Kumar In […]
Can the date format error in Tax Invoice be considered as minor error?
considered as minor error Case Title Greenlights Power Solutions vs State Tax Officer Kerala & Others. Court Kerala High Court Honorable Judges Justice Bechu Kurian Citation 2022 (4) GSTPanacea 322 HC Kerala WP (C) No. 7716 of 2021 Judgement Date 06-April-2022 Council for Petitioner Gigimon Issac Council for Respondent M.M.Jasmin Section Section 129 of the […]
Can proceedings under Section 129 be done mistake while generating E-way bill was an inadvertent human error and there was no intention to evade the tax liability?
Case Title Technosteel Infraproject Pvt vs The State of Madhya Pradesh & Others. Court Madhya Pradesh High Court Honorable Judges Justice Sheel Nagu & Justice Mahinder S.Bhatti Citation 2022 (3) GSTPanacea 306 HC Madhya Pradesh W.P.No. 6118 of 2021 Judgement Date 30-March-2022 Council for Petitioner Alabhya Bajpal Council for Respondent Naveen Dubey Section Section 129 […]
Can vehicle of goods be detent and seizure without issuing notice?
seizure without issuing notice Case Title Tvt.LAF Enterprises vs Commissioner of Commercial Tax & Others. Court Madras High Court Honorable Judges Justice Anita Sumanth Citation 2022 (6) GSTPanacea 269 HC Madras W.P.No. 14374 of 2022 Judgement Date 10-June-2022 Council for Petitioner Mr.J.Ashish Council for Respondent Mr V.Prasanth Kiran Section Section 129 of the CGST Act,2017. […]
Can goods be seized, tax and penalty demanded on error by filling up the destination of transportation in e-way bill?
transportation in e-way bill Case Title Shanu Events vs State of U.P and Others. Court Allahabad High Court Honorable Judges Justice Saumitra Dayal Singh Citation 2022 (8) GSTPanacea 177 HC Allahabad WTA No. 258 /2022 Judgement Date 05-August-2022 Council for Petitioner Tanmay Sadh Aishwarya Pratap Singh Council for Respondent C.S.C. Neeraj Kumar Singh The Allahabad High […]