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Tag: GST Vehicle Interception

“Penalty for Expired E-Way Bill Upheld – Calcutta HC Rejects Excuse of Gate Pass Delay”
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“Penalty for Expired E-Way Bill Upheld – Calcutta HC Rejects Excuse of Gate Pass Delay”

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Detained goods to be released on furnishing full payment of tax and penalty.
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Detained goods to be released on furnishing full payment of tax and penalty.

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Detention in case where there is mismatch between delivery challan and E-way bill.
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Detention in case where there is mismatch between delivery challan and E-way bill.

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Imposition of tax and penalty under Section 129(3) of the CGST Act, 2017 is not sustainable where taxpayer has not come forward to make payment for provisionally release of detained goods.
Case Laws

Imposition of tax and penalty under Section 129(3) of the CGST Act, 2017 is not sustainable where taxpayer has not come forward to make payment for provisionally release of detained goods.

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