Undervaluation of Goods in Invoice is No Ground for Detention of Goods u/s 129 of CGST: Chhattisgarh HC [Read Judgment]

The Chhattisgarh High Court has held that undervaluation of goods in the invoice can not be the ground for the detention of goods under Section 129 of the Central Goods and Service Tax (CGST) Act,...

Gujarat HC quashes Order of Detention of Goods citing the Ground that it is a Non-Speaking Order [Read Judgment]

The Gujarat High Court has quashed an order of detention of goods citing the Ground that it is a Non-Speaking Order. The petitioner has challenged the notice dated 16.5.2019 issued in Form GST MOV-10 as...

GST: Squad Officer can’t detain Goods for Bonafide Misclassification, says Madras HC [Read Judgment]

The Madras High Court has held that the Squad Officer cannot detain the goods and impose the penalty for a bonafide misclassification under the Goods and Services Tax ( GST ) regime. Justice G R...

No Detention of Vehicle for want of E-Way Bill for Transportation of Personal Effects: Kerala HC [Read Judgment]

In a significant ruling, a two-judge bench of the Kerala High Court has held that there cannot be detention of vehicle under the GST regime for not uploading E-Way Bill if the transport relating to...

GST: Kerala HC orders to take Photographs of Goods since Issue was Misclassification [Read Order]

While ordering the release of goods seized by the State Goods and Services Tax ( GST ) department, the Kerala High Court imposed a direction that since the dispute was on the misclassification of the...

Detention of Goods under GST justifiable for Mere infraction of Procedural Rules: Kerala HC Overrules Single Bench’s Decision [Read Judgment]

A division bench of the Kerala High Court has overruled the decision of the Single bench in M/S Indus Towers Limited Vs. The Assistant State Tax Officer, and held that the power of detention contemplated...

Dept cannot insist for Cash / DD to release Goods when Penalty paid through GST Portal: Kerala HC [Read Judgment]

The Kerala High Court, last week held that the department cannot insist the assessee to make payment in cash or demand draft to release goods under the Kerala Goods and Services Tax (KGST) Act, 2017...

Goods Detained under GST laws cannot be Released unless Adequate Security is furnished: Kerala HC [Read Judgment]

The Kerala High Court has held that the goods detained by the authorities under the Goods and Services Tax ( GST ) Laws cannot be released without furnishing adequate security. In the instant case, a...

Goods can’t be Seized merely for Non-mentioning of Vehicle No. in E-Way Bill: Allahabad HC [Read Order]

The Allahabad High Court recently held that mere non-mentioning of vehicle number of the dealer in Part-B of the E-Way Bill cannot be reason for seizure of the Vehicle under the Goods and Services Tax...

Transporting Goods to Unregistered Person not prohibited under GST, Tax Evasion can’t be suspected: Kerala HC [Read Judgment]

The Kerala High Court, while quashing an order of the Kerala GST authorities, has held that the goods cannot be seized merely for the reason that the goods were intended to be supplied to an...

Goods can’t be Detained for Mere Non-Compliance of GST Rules when Transaction is Non-Taxable Supply: Kerala HC [Read Judgment]

The Kerala High Court, in M/S Indus Towers Limited Vs. The Assistant State Tax Officer, held that the power of detention contemplated under Section 129 of the SGST Act can be exercised only in respect...

Issue of Show Cause Notice within 6 months is Mandatory in case of Detention/Confiscation of Goods under Customs Act: Delhi HC [Read Judgment]

The Single bench of the Delhi High Court, recently held that at the time of detaining/confiscating the goods, the authorities shall give Show cause Notice under section 124(a) of the Customs Act within six months...

No provision for ‘detention of goods’ under the Customs Act, rules Delhi High Court [Read Judgment]

In a recent Judgment, the division bench of Delhi High Court ruled that, there is no provision in the Customs Act for detention of goods by the authorities whether it is the Customs or the...