CIRCULARS

Circular No. Subject

Circular No.64/38/2018-GST dt. 14.09.2018

Modification of the procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances, as clarified in Circular Nos. 41/15/2018-GST dated 13.04.2018 and 49/23/2018-GST dated 21.06.2018
Circular No.41/15/2018-GST dt. 13.04.2018 Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances

COMMUNITY INSIGHTS

Topic

Publish Date

GST Roadblocks: Procedure for Interception of Conveyance

With the introduction of the GST regime and the mandatory implementation of the e-way bill, there have been several instances where vehicles transporting goods are detained due to discrepancies in the documentation. This article seeks to outline the key sections and rules that authorize the interception and detention of vehicles, along with the penalties that can be levied on the owners of both the goods and the vehicle................ Read More

01.10.2024

CASE LAW

Authority

One liner

2019(03)LCX0039

Allahabad High Court

Rimjhim Ispat Limited
 
2019(03)LCX0040

Allahabad High Court

Juhi Alloys Limited
 
2019(03)LCX0041

Allahabad High Court

L.D. Goyal Steels Pvt. Ltd.
 
2021(01)LCX0080

Karnataka High Court

Meghdoot Logistics
 
2022(08)LCX0063

Karnataka High Court

Rajeev Traders
Officer doing detention u/s 129 cannot do confiscation.