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
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Unmasking the Fraud: How to Spot and Verify Fake GST Notices Received a GST violation notice? Hold on before you panic-it might not be real. Recently, scammers have ramped up their game by sending fake GST summons that look alarmingly official. These fraudulent notices are designed to trick taxpayers into acting fast-demanding payments or personal information, all while mimicking the real thing. If you've been targeted by one of these scams, you're not alone. The Central Board of Indirect Taxes and Customs....................... Read More |
19.02.2025 |
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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 |
2025(02)LCX0302 Kerala High Court Ashok Parasuram Uthale |
When proceeding u/s 130 of GST Act has already been initiated by the issuance of notice, question of release of goods Section 67(6) will not arise with liberty granted to assessee to have recourse to Section 130 (2). |
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. |