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Jai Ganesh Enterprise Vs. Union of India and Ors. – Gujarat High Court

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Jai Ganesh Enterprise Vs. Union of India and Ors. – Gujarat High Court Read Post »

State GST officers cannot invoke Sections 129 and 130 of the IGST regime to detain or confiscate goods in transit where the inter-State movement originates outside Andhra Pradesh and culminates outside Andhra Pradesh, and undervaluation or valuation disputes do not by themselves justify such seizure or confiscation – Golden Traders and Ors. Vs. Deputy Assistant Commissioner of State Tax and Anr. – Andhra Pradesh High Court

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State GST officers cannot invoke Sections 129 and 130 of the IGST regime to detain or confiscate goods in transit where the inter-State movement originates outside Andhra Pradesh and culminates outside Andhra Pradesh, and undervaluation or valuation disputes do not by themselves justify such seizure or confiscation – Golden Traders and Ors. Vs. Deputy Assistant Commissioner of State Tax and Anr. – Andhra Pradesh 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 »

Metro Fress Trading Company Vs. State of Gujarat – Gujarat High Court

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Metro Fress Trading Company Vs. State of Gujarat – Gujarat High Court Read Post »

Bright Road Logistics Vs. State of Haryana and Ors. – Punjab & Haryana High Court

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Bright Road Logistics Vs. State of Haryana and Ors. – Punjab & Haryana High Court Read Post »

Rajeev Traders Vs. Union of India and Ors. – Karnataka High Court

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Rajeev Traders Vs. Union of India and Ors. – Karnataka High Court Read Post »

J K Yugandhar Singh Vs. The Deputy Assistant Commissioner and Anr. – Andhra Pradesh High Court

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J K Yugandhar Singh Vs. The Deputy Assistant Commissioner and Anr. – Andhra Pradesh High Court Read Post »

State Tax Officer and Ors. Vs. Y. Balakrishnan – Kerala High Court

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State Tax Officer and Ors. Vs. Y. Balakrishnan – Kerala High Court Read Post »

Sr. Sheetal Jain Vs. The State of Kerala and Anr. – Kerala High Court

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Sr. Sheetal Jain Vs. The State of Kerala and Anr. – Kerala High Court Read Post »

M.S. Meghdoot Logistics Vs. Commercial Tax Officer – Karnataka High Court

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M.S. Meghdoot Logistics Vs. Commercial Tax Officer – Karnataka High Court Read Post »

Sangeetha Jewellers and Ors. Vs. The Deputy Assistant Commissioner ST and Ors. – Andhra Pradesh High Court

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Sangeetha Jewellers and Ors. Vs. The Deputy Assistant Commissioner ST and Ors. – Andhra Pradesh High Court Read Post »

Hindustan Coca Cola Pvt. Ltd. Vs. Assistant State Tax Officer and Anr. – Kerala High Court

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Hindustan Coca Cola Pvt. Ltd. Vs. Assistant State Tax Officer and Anr. – Kerala High Court Read Post »

Daily Fresh Fruits India Pvt. Ltd. Vs. Assistant State Tax Officer and Ors. – Kerala High Court

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Daily Fresh Fruits India Pvt. Ltd. Vs. Assistant State Tax Officer and Ors. – Kerala High Court Read Post »

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