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In the impugned confiscation notice dated 24.08.2018, it is recorded that the driver of the vehicle had produced unnumbered invoices dated 24.08.2018 to the inspecting authority at the time of inspection on examination, it was observed that the goods under movement were mentioned as fresh tamarind with HSN Code No.810 suspecting the genuineness of the transaction, the goods were physically verified in the presence of the driver and other witnesses and the inspection revealed that the goods under transportation was not fresh tamarind but was deshelled dried tamarind.

Shanti Prime Publication Pvt. Ltd.

Goods in Transit — While the goods were in movement, the authority intercepted the vehicle and caused inspection, of the goods in movement, under Section 68(3) of the CGST Act. The driver of the vehicle had produced unnumbered invoices; on examination, it was observed that the goods under movement were mentioned as fresh tamarind with HSN Code No.810; but on the physical inspection it was found that the goods under transportation was not fresh tamarind but was deshelled dried tamarind. The proceeding, under challenge in Writ Petition, is merely a show cause notice and it suffers from inherent lack of jurisdiction, in exercising jurisdiction under Article 226 of the Constitution of India to interfere. Writ petition disposed of permitting the petitioner to submit reply to the show cause notice within one week from today; and also directing the first respondent to pass orders thereupon at the earliest. — C. Mohammed Thahir Vs. The Deputy Assistant Commissioner ST [2018] 04 TAXLOK.COM 134 (Telangana & A.P.)