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The respondent are directed to release vehicle.

Goods in Transit — The petitioner challenged the impugned order of confiscation made under section 130 of ct, 2017.The petitioner submitted that it did not violate any provision of law with a view to evade payment of tax, as envisaged under section 130 of the Act, 2017 and the Officer confiscated only the goods in question, despite which, in the calculation of tax, the authority calculated fine in lieu of confiscation of conveyance. Thus, the impugned order is a totally nonspeaking order and cannot be sustained. By way of ad-interim relief, the respondents were directed to forthwith release the Truck in question, upon the petitioner paying the amount as stipulated in the impugned order, as fine in lieu of confiscation of conveyance subject to the final outcome of the petition. — Ramesh Bhaidas Sonwane Vs. State of Gujarat [2019] 16 TAXLOK.COM 058 (Gujarat)