HC quashes seizure order /
show cause notice passed / issued u/s 129 of CGST Act for non-filing of Part-B
of e-Way Bill during movement of goods within State of U.P up to transporter’s
premises; Accepts assessee’s contention that in terms of amendment to Rule 138
of CGST Rules vide Notification No. 12/2018-Central Tax, it was not obliged to
fill details of conveyance in Part-B where goods were being transported up to a
distance of 50 kms within the State, from the place of consignor’s business to
the place of transporter for further transportation; Finds force in assessee’s
submission that there was no intention to evade payment of tax for the reason that
it had charged IGST @ 18% in respect of such goods consigned to Gujarat; Noting
that all the documents accompanied the goods and requisite details were duly
mentioned, HC elucidates that mere non-mentioning of vehicle no. in Part-B
cannot be a ground for seizure of goods; Moreover, states that it was
obligatory on Revenue’s part to pass an appropriate reasoned order on noting
that no reasons were assigned nor any discussion mentioned therein,
consequently directs release of seized goods & vehicle: Allahabad HC
Subscribe to:
Post Comments (Atom)
Requirement to dematerialize shares of private limited companies
The Ministry of Corporate Affairs in October 2023 had mandated private companies and their shareholders to dematerialize their shareholding...
-
Particulars in Part 1 and Part 2 of Step-2 of registration form are required to be exactly the same as reported in the TDS statement. Plea...
-
1. Introduction: Every trust/charitable society/ NGO that wishes to claim the tax exemption benefits has to file Form 10A to seek fresh re...
-
LEASE-DEED (A brief Introduction) Lease defined. A lease of immovable property is a transfer of a right to enjoy such property, mad...
-
NECESSITY : Sometimes, in view of the expansion of the business, multiple increase in turnover and need for getting finances from the ...
-
· Mumbai ITAT in the case of Mukesh Harilal Mehta held that Exemption U/S 54 cannot be denied merely due to mistake by the developer.
-
Filing income tax returns (ITR) within the specified timelines under the Income-tax Act is not just a legal obligation but also crucial fo...
-
Earlier this year, the Mauritius Government approved the amendment to the India – Mauritius tax treaty, aligning it with the proposal of th...
-
This Tax Alert summarizes a recent instruction issued by the SEZ Division, Department of Commerce, clarifying various concerns relating t...
-
This Tax Alert summarizes a recent judgement of the Delhi High Court (HC) [1] dealing with the issue of denial of input tax credit (ITC) ...
-
Slump sale is transfer of one or more business undertakings for a lump sum consideration, without assigning individual values to the each...
No comments:
Post a Comment