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The powers u/s 129 of the CGST Act, 2017 , can be invoked upon the conveyance in transit only
The honourable Allahabad High Court in the matter of M/s.Mahavir Polyplast Pvt. Ltd. Vs. State Of U.P. And 2 Others have held that power u/s 129(3) of the CGST Act w.r.t. deatining and seizing the goods can not be invoked upon goods located at the godown . the...
The show cause notice must not be vague and should contain clearly allegations or proposed evidence .
The honourable Allahabad High Court in the case of Drs Wood Products Lucknow Thru. Its Partner Sh.Arun Jindal Vs. State Of U.P. Thru. Prin. Secy. Tax And Registration Lko.And ors {WRIT - C No. - 21692 of 2021} came heavily upon the department while setting aside the...
The Goods can not be detained and seized without servicing proper order of detention us/ 129 of the CGST Act , 2017.
The honourable Jharkhand High Court in the case of M/s. AMI Enterprises Pvt. Ltd.Vs. Union of India through its Commissioner, Central Goods & Services Tax and Central Excise, District- East Singhbhum, Jamshedpur 2. Joint Commissioner(Appeals), Central Goods &...
The Central Board of Excise and Customs (CBIC) vide its instruction No. 03/2022-23 (GST-Investigation) on 17.08.2022, issued guidelines to issue summons u/s 70 of the Central Goods & Service tax Act , 2017
In a recent development the CBIC has issued detailed instructions to issue summons u/s 70 of the CGST Act, 2017. This is a welcome step and perhaps taken to reduce the unnecessary harassment of genuine taxpayers . This is also going to save precious time and money of...
Supreme Court direction regarding Implementation of DIN system by States
The honorable Supreme Court of India in the matter of Pradeep Goyal versus Union of India & Ors.{WRIT PETITION (CIVIL) NO. 320 OF 2022; JULY 18, 2022} has directed the Union of India / GST council issue advisory / instructions / recommendations to the respective...
Non Levy of penalty u/s 78 in the case of no deliberate non compliance and revenue neutral cases
The honourable New Delhi bench of the tribunal in the matter of M/s Umed Bhawan Palace Vs. Commissioner, CGST, Excise Customs- Udaipur {Service Tax Appeal No. 51371 of 2019} has held that when there is non deliberate non compliance and also which is also a revenue...