129 (1) (b)

Shreeji Steel Vs. State Tax Officer (1), Kutch Mobile Squad – Gujarat High Court

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Shreeji Steel Vs. State Tax Officer (1), Kutch Mobile Squad – Gujarat High Court Read Post »

Lachmandas & Company Vs. Commissioner of Kerala State GST, Thiruvananthapuram – GSTAT, Ernakulam Bench

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Lachmandas & Company Vs. Commissioner of Kerala State GST, Thiruvananthapuram – GSTAT, Ernakulam Bench Read Post »

Tiger Steels Vs. Commissioner of State Tax – GSTAT, Ernakulam Bench

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Tiger Steels Vs. Commissioner of State Tax – GSTAT, Ernakulam Bench Read Post »

Heramb Enterprises Vs. C Pushpalatha, Additional Commissioner of Commercial Taxes and Ors. – GSTAT, Bengaluru Bench

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Heramb Enterprises Vs. C Pushpalatha, Additional Commissioner of Commercial Taxes and Ors. – GSTAT, Bengaluru Bench Read Post »

GMG Electric Vs. Commissioner of State Tax – GSTAT, Ernakulam Bench

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GMG Electric Vs. Commissioner of State Tax – GSTAT, Ernakulam Bench Read Post »

Mohd Hazzak Lohar and Anr. Vs. Commissioner State Tax and Anr. – Jammu & Kashmir and Ladakh High Court

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Mohd Hazzak Lohar and Anr. Vs. Commissioner State Tax and Anr. – Jammu & Kashmir and Ladakh High Court Read Post »

Siddhi Vinayak Automobiles Vs. Commissioner of Kerala State GST, Thiruvananthapuram – GSTAT, Thiruvananthapuram Bench

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Siddhi Vinayak Automobiles Vs. Commissioner of Kerala State GST, Thiruvananthapuram – GSTAT, Thiruvananthapuram Bench Read Post »

State of Karnataka and Ors. Vs. AAM India Manufacturing Corporation Pvt. Ltd. – Karnataka High Court

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State of Karnataka and Ors. Vs. AAM India Manufacturing Corporation Pvt. Ltd. – Karnataka High Court Read Post »

Shiva Enterprises Vs. State of U.P. and Anr. – Allahabad High Court

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Shiva Enterprises Vs. State of U.P. and Anr. – Allahabad High Court Read Post »

Once an order of confiscation under Section 130 of the CGST/KGST Act is passed and title to the goods and conveyance vests in the Government, the release mechanism under Section 129 is no longer available and interim conditions based on Section 129 principles cannot be sought by modification of earlier release orders – Sreekrishna Traders Vs. State of Karnataka and Ors. – Karnataka High Court

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Once an order of confiscation under Section 130 of the CGST/KGST Act is passed and title to the goods and conveyance vests in the Government, the release mechanism under Section 129 is no longer available and interim conditions based on Section 129 principles cannot be sought by modification of earlier release orders – Sreekrishna Traders Vs. State of Karnataka and Ors. – Karnataka High Court Read Post »

Ratul Talukdar Vs. Union of India and Ors. – Calcutta High Court

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Ratul Talukdar Vs. Union of India and Ors. – Calcutta High Court Read Post »

Section 130(2) of CGST Act, 2017 does not permit provisional release of goods pending confiscation proceedings by payment of fine in lieu of confiscation | Power to detain or retain goods in transit exists only under Section 129, and in the absence of a valid detention order under Section 129, the authorities cannot retain goods merely because confiscation proceedings under Section 130 are initiated – Authentic Metals Vs. Enforcement Officer and Ors. – Kerala High Court

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Section 130(2) of CGST Act, 2017 does not permit provisional release of goods pending confiscation proceedings by payment of fine in lieu of confiscation | Power to detain or retain goods in transit exists only under Section 129, and in the absence of a valid detention order under Section 129, the authorities cannot retain goods merely because confiscation proceedings under Section 130 are initiated – Authentic Metals Vs. Enforcement Officer and Ors. – Kerala High Court Read Post »

Aviraj Trading Vs. State of U.P. and Ors. – Allahabad High Court

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Aviraj Trading Vs. State of U.P. and Ors. – Allahabad High Court Read Post »

Riya Das Vs. Inspector of CGST and Cx and Ors. – Calcutta High Court

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Riya Das Vs. Inspector of CGST and Cx and Ors. – Calcutta High Court Read Post »

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