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2020 TaxPub(GST) 0447 (Ori-HC) Debabrata Mishra v. Commr. of CT & GST Application Disposed off, Ori-HC, 18-Feb-2020

2020 TaxPub(GST) 0450 (Bom-HC) G.M. Syntex (P) Ltd. v. Asstt. Commr. of CGST & CX. Bom-HC, 16-Aug-2019

2020 TaxPub(GST) 0619 (Gau-HC) Global Ceramics (P) Ltd. v. UOI & Ors. Petition Disposed off, Gau-HC, 13-Mar-2020

2020 TaxPub(GST) 0452 (Guj-HC) Gujarat State Electricity Corporation Ltd. v. UOI Petition Disposed off, Guj-HC, 04-Mar-2020

Section 129 read with section 130 Seizure of goods in transit Appeal of assessee dismissed by holding that order under section 129(5) is merely a notice Whether order under section 129(5) is an adjudication order, which is appellable -- Sole question involved was as to whether order demanding tax and penalty from assessee on account of detention of the vehicle and the goods can be construed to be an adjudication order as per the provisions of section 129(5) or not. Appeal of assessee was dismissed as notice was not appealable and adjudication order was passed pending appeal and therefore, appeal against it was held to be not maintainable. Held: On a plain and simple reading of the provisions of Act, sub-section (3) of secti......
2020 TaxPub(GST) 0454 (Ker-HC) Fawas Associated Agencies v. Asstt. STO In favour of Assessee, Ker-HC, 19-Feb-2020

Section 129 read with section 130 Seizure of goods in transit Assessee availed benefit of interim-order passed by Court and got vehicle, along with goods released Onus upon assessee to prove that show cause notice was invalidly issue -- Assessee sought directions in nature of mandamus quashing and setting aside order of detention passed by competent authority under section 129(1) in respect of goods and conveyance of assessee. Held: Assessee had availed benefit of interim-order passed by Court and got vehicle, along with goods released on payment of the tax amount. Proceedings, were at stage of show cause notice, under section 130 of Central Goods and Services Act, 2017. Proceedings shall go ahead in accordance with law. It w......
2020 TaxPub(GST) 0455 (Guj-HC) Azad Sahid Khan v. State of Gujarat Instruction Issued, Guj-HC, 04-Mar-2020

2020 TaxPub(GST) 0456 (Guj-HC) Badal Shambhubhai Shah v. Directorate General of GST Petition Disposed off, Guj-HC, 05-Mar-2020

2020 TaxPub(GST) 0458 (Cal-HC) Bengal Hammer Industries (P) Ltd. v. UOI & Ors. Petition Disposed off, Cal-HC, 16-Mar-2020

Section 129 Seizure of goods in transit Release of goods Revenue was directed to release goods and vehicle detained to petitioner after furnishing bank guarantee for value of amount as shown in detention order -- Assessee’s goods along with vehicle were detained on allegation that Part B of E-way was not updated. Specific case of assessee was that value of goods (which were distinct and having separate HSN numbers) as per invoices was less than Rs. 50,000 and therefore, there was no requirement of generation of E-way bills, going by rule 138 of the Central Goods and Services Tax Rules, 2017. Held: It was seen that value of tax and penalty demanded as per order was only Rs. 20,274 and adjudication proce......
2020 TaxPub(GST) 0461 (Ker-HC) Bon Cargos (P) Ltd. v. UOI In favour of Assessee, Ker-HC, 04-Feb-2020

2020 TaxPub(GST) 0463 (Mad-HC) BVD Power (P) Ltd. v. State Tax Officer In favour of Petitioner, Mad-HC, 03-Feb-2020