CIRCULARS
Circular No. | Subject |
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 |
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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 |
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2019(03)LCX0040 Allahabad High Court Juhi Alloys Limited |
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2019(03)LCX0041 Allahabad High Court L.D. Goyal Steels Pvt. Ltd. |
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2021(01)LCX0080 Karnataka High Court Meghdoot Logistics |
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2022(08)LCX0063 Karnataka High Court Rajeev Traders |
Officer doing detention u/s 129 cannot do confiscation. |