130 (7)

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

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

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

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

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 »

Shish Jewels Pvt. Ltd. Vs. The Intelligence Officer and Ors. – Kerala High Court

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

Shish Jewels Pvt. Ltd. Vs. The Intelligence Officer and Ors. – Kerala High Court Read Post »

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

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

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

Scroll to Top