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The impugned notice of confiscation dated 12.09.2019 issued under section 130 of the CGST Act is hereby quashed and set aside to the extent the same seeks to confiscate the goods in question, namely packing materials/aluminum foils and the respondents are directed to forthwith release the said goods.

Goods in Transit — The petitioner had dispatched a truckload of packing materials for delivery and the driver of the truck was given tax invoice as well as e-way bill generated on the online portal. However, to the surprise of the employee, the customer informed him that there was no pending order from its end.  Therefore, petitioner immediately informed the driver to await further instructions regarding what was required to be done with the goods but it was detained on the ground that the genuineness of the goods in transit required verification. Since the petition was filed only to release the goods being packing materials/aluminum foils, and the respondents did not object, the petition was allowed accordingly. — Montage Enterprises Pvt. Ltd. Vs. State of Gujarat [2019] 16 TAXLOK.COM 072 (Gujarat)