![Consignee is Deemed Owner if Invoice or other Specified Document is Accompanying Goods: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Consignee-Consignee-is-Deemed-Owner-Consignee-is-Deemed-Owner-if-Invoice-Consignee-is-Deemed-Owner-if-Invoice-or-other-Specified-Document-taxscan-1.jpg "Consignee is Deemed Owner if Invoice or other Specified Document is Accompanying Goods: Allahabad HC [Read Order]")
Consignee is Deemed Owner if Invoice or other Specified Document is Accompanying Goods: Allahabad HC [Read Order]
The Allahabad High Court ruled that the consignee is deemed owner if the invoice or any other specified document is accompanying the goods. The...
![No Intention to Evade GST since E-Way Bill Expired due to Break Down of Vehicle: Allahabad HC Quashes Seizure Memo [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Intention-to-Evade-GST-since-E-Way-Bill-Expired-Break-Down-of-Vehicle-Allahabad-HC-Quashes-Seizure-Memo-TAXSCAN.jpg "No Intention to Evade GST since E-Way Bill Expired due to Break Down of Vehicle: Allahabad HC Quashes Seizure Memo [Read Order]")
![Burden of Purchaser is Limited to verify GST registration on GST Portal and not expected to Speak about Suppliers manner of Obtaining Registration: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Burden-GST-registration-GST-Portal-Speak-Suppliers-Registration-Andhra-Pradesh-hc-TAXSCAN.jpg "Burden of Purchaser is Limited to verify GST registration on GST Portal and not expected to Speak about Suppliers manner of Obtaining Registration: Andhra Pradesh HC [Read Order]")
Central Govt notifies New GST Rule 138F for Mandatory E-Way Bill for Intra-State Movement of Gold and Precious Stones above 2 Lakhs worth [Read Notification]
As per the resolutions made during the 51st Goods and Services Tax (GST) Council meeting on July 11th, 2023, the central government has revised the Central Goods and Services Tax Rules (CGST Rules),...
![Central Govt notifies New GST Rule 138F for Mandatory E-Way Bill for Intra-State Movement of Gold and Precious Stones above 2 Lakhs worth [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/08/Central-Govt-notifies-New-GST-Rule-138F-Central-Government-New-GST-Rule-Mandatory-E-Way-Bill-E-Way-Bill-intra-State-movement-Gold-and-Precious-Stones-taxscan.jpg "Central Govt notifies New GST Rule 138F for Mandatory E-Way Bill for Intra-State Movement of Gold and Precious Stones above 2 Lakhs worth [Read Notification]")
Goods in Transit cannot be Treated as non-Traceable in Presence of Tax Invoice, E-Way Bill and Bilty : Allahabad HC [Read Order]
In a recent decision the Allahabad High Court held that goods in transit cannot be treated as non-traceable in presence of Tax Invoice, E-Way Bill and Bilty. The writ petitioner, M/S Bhawani...
GST update: Mandatory 2 Factor Authentication for Taxpayers with AATO above 100 Cr Extends till August 20, 2023
For taxpayers with Aggregate Annual Turnover (AATO) over 100 crores, the government has extended the requirement for two-factor authentication until August 20, 2023 on requests of the taxpayers....
Expiry of E-way bill lesser than a day due to Reason Beyond Control is Excusable: Calcutta HC Deletes Penalty [Read Order]
The Calcutta High Court deleted the penalty on the expiry of an e-way bill lesser than a day due to a reason beyond the control of the assessee is excusable. Ashok Mishra, the writ petitioner has...
![Expiry of E-way bill lesser than a day due to Reason Beyond Control is Excusable: Calcutta HC Deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Expiry-E-way-bill-day-due-Reason-Beyond-Control-Excusable-Calcutta-HC-Penalty-TAXSCAM.jpg "Expiry of E-way bill lesser than a day due to Reason Beyond Control is Excusable: Calcutta HC Deletes Penalty [Read Order]")
Goods Meant for Exports were taken Back to Factory for Repair not a Case of Tax Evasion: Calcutta HC [Read Order]
The Calcutta High Court held that goods meant for exports were taken back to the factory for repair not a case of tax evasion. Usha Martin Limited, the appellants challenged the order passed by...
Calcutta HC Quashes Imposition of Penalty at Rate of 200% as E-Way Bill Satisfied Conditions u/s 129 of CGST and WBGST Act [Read Order]
The Calcutta High Court quashed the imposition of penalty at rate of 200% as E-Way Bill satisfied conditions under Section 129 of the Central Goods and Service Tax, 2017 (CGST) and West Bengal Goods...
![Calcutta HC Quashes Imposition of Penalty at Rate of 200% as E-Way Bill Satisfied Conditions u/s 129 of CGST and WBGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Calcutta-High-Court-Calcutta-HC-Quashes-Imposition-of-Penalty-Imposition-of-Penalty-Penalty-E-Way-Bill-Satisfied-Conditions-E-Way-Bill-CGST-WBGST-Act-taxscan.jpg "Calcutta HC Quashes Imposition of Penalty at Rate of 200% as E-Way Bill Satisfied Conditions u/s 129 of CGST and WBGST Act [Read Order]")
![Bogus E-Way Bill: Calcutta HC directs to release Tea Consignment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Bogus-E-Way-Bill-E-Way-Bill-Bogus-Calcutta-High-Court-release-Tea-Consignment-Tea-Consignment-taxscan.jpg "Bogus E-Way Bill: Calcutta HC directs to release Tea Consignment [Read Order]")