(1.) The short question that arises for consideration in this Writ Petition, is with regard to the powers conferred upon the authorities under the Central Goods and Services Tax /Kerala State Goods and Services Tax, Act, 2017 (CGST and KSGST) to hold/retain the goods in transit, during the proceedings of confiscation under sec. 130 of the CGST Act. Incidentally, another question that arises in this case is whether Sec. 130(2) enables the authority concerned, to release the goods as a provisional measure, pending the adjudication proceedings, by accepting the fine in lieu of the confiscation proposed in the notice issued in Form MOV-10.
(2.) The facts which led to the filing of this Writ Petition are as follows:
(3.) A detailed counter affidavit was submitted by the 1 st respondent, and along with the said counter affidavit, Exhibits R1(a) to R1(j) were produced to substantiate the objections raised in the counter affidavit. The said documents include the copies of the Forms GST MOV-1 and MOV-2 that contain the signature of the person in charge of the conveyance, as an acknowledgment thereof. It was contended that, all the statutory requirements as contemplated under Sec. 130 and also Ext.P6 Circular No.41/15/2018-GST dtd. 13/4/2018 published by the Central Board of Indirect Taxes and Customs that governs the field, are complied with. Thus, dismissal of the writ petition was sought.
ABOUT US "REGENT COMPUTRONICS PVT. LTD." is a Company incorporated in 1991 under the provisions of the Companies Act, 1956. Since its inception to 1995, the Company was busy in carrying out the activities related to various Banks' Job Work..
Read More
Sales: sales@the-laws.com
Support: info@the-laws.com
8000853936
9376168072
27, 4TH FLOOR, Agrawal Center, Ashram Road, Income Tax, Ahmadabad 380014.
LOGIN