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The court dispose the writ petition with a direction to the First Appellate Authority, before whom appeal has been preferred by the petitioner, to consider and pass orders on appeal

Goods in Transit —Section 129 of the CGST Act — The Petitioner challenged order in Form GST MOV-09, whereby goods have been detained by the respondent noticing a discrepancy in the documents. The respondent submitted that the final order under Section 129, in Form GST MOV-09, has already been passed, the remedy lies in moving an appeal before the appellate authority. The petitioner has furnished a bank guarantee for an expeditious clearance of the goods and the vehicle. He also preferred an appeal under Section 107.
Held that:- The Hon’ble High Court directed the First Appellate Authority to consider and pass orders on appeal within three weeks.— Quality Enterprises Vs. The Assistant State Tax Officer (Intelligence) , The Commissioner of State Tax [2020] 28 TAXLOK.COM 051 (Kerala)