Read all Latest Updates on and about Section 130 of the Act

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Section 130 of the Act

Check-Post Officers Cannot Examine Valuation of Goods During Transit Under GST: Andhra Pradesh HC [Read Order]

In a recent ruling, the Andhra Pradesh High Court held that check-post officers cannot examine the valuation of goods in transit while exercising...

S. 130 CGST Act Does Not Permit Provisional Release Pending Confiscation, Goods cannot be Retained...

CESTAT cannot be Compelled to Restore Customs Appeal After Decades of Delay and Repeated Defaults in...

Allahabad High Court - Allahabad HC - Section 130 GST Act- GST Act- Goods and Service Tax Act - Excess Stock - excess Stock found Survey - TAXSCAN

S. 130 Proceedings under GST Act cannot be initiated against Excess Stock found during Survey:...

Whether Section 130 can be invoked for Confiscation of Goods and Conveyance in Transit after...

Principle of Vicarious Liability cannot be extended Indefinitely; Owner of Conveyance is not Vicariously Liable to the Wrong of Owner of Goods: Punjab & Haryana HC [Read Order]

The Punjab and Haryana High Court held that the principle of vicarious liability cannot be extended indefinitely. Owner of conveyance is not vicariously liable to the wrong of the owner of goods. ...

Gujarat HC releases Goods detained by GST Department for want of E-Way Bill [Read Order]

The Gujarat High Court has ordered the GST Department to release goods and consignments which is detained for not carrying E-Way Bill is a result of the wrong interpretation of section 130 of the GST...