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Gujarat High Court Upholds State GST Officers’ Powers Under the IGST Act
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Gujarat High Court Upholds State GST Officers’ Powers Under the IGST Act

Team Gstindiaguide -
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Penalty under Section 129 quashed and matter remanded as the Court held that mere expiry of the e-way bill, absent any intent to evade tax, mandated reconsideration in light of Section 126 CGST Act permitting condonation of easily rectifiable documentation mistakes.
Case Laws

Penalty under Section 129 quashed and matter remanded as the Court held that mere expiry of the e-way bill, absent any intent to evade tax, mandated reconsideration in light of Section 126 CGST Act permitting condonation of easily rectifiable documentation mistakes.

Kirti Gupta -
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Refund directed as GST, penalty, and fine collected under GST MOV-10 were paid twice, and the transporter was held entitled to reimbursement due to absence of e-refund facility on portal
Case Laws

Refund directed as GST, penalty, and fine collected under GST MOV-10 were paid twice, and the transporter was held entitled to reimbursement due to absence of e-refund facility on portal

Kirti Gupta -
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E-way bill without Part-B held invalid; Madhya Pradesh High Court upholds IGST demand and penalty citing negligence, not a minor lapse
Case Laws

E-way bill without Part-B held invalid; Madhya Pradesh High Court upholds IGST demand and penalty citing negligence, not a minor lapse

Kirti Gupta -
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Writ petition dismissed as export consignment without Part B of E-Way Bill held invalid; Court upheld tax and penalty under Section 129
Case Laws

Writ petition dismissed as export consignment without Part B of E-Way Bill held invalid; Court upheld tax and penalty under Section 129

Kirti Gupta -
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Writ petition dismissed as alternative remedy under Section 107 of the CGST Act was available — Court refused to reappreciate factual findings based on weighment discrepancy
Case Laws

Writ petition dismissed as alternative remedy under Section 107 of the CGST Act was available — Court refused to reappreciate factual findings based on weighment discrepancy

Kirti Gupta -
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GST penalty quashed as delay in e-way bill generation was held unintentional and not indicative of tax evasion
Case Laws

GST penalty quashed as delay in e-way bill generation was held unintentional and not indicative of tax evasion

Kirti Gupta -
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Writ appeal dismissed but interim relief granted for release of vehicle and auction of perishable goods to avoid deterioration and loss
Case Laws

Writ appeal dismissed but interim relief granted for release of vehicle and auction of perishable goods to avoid deterioration and loss

Kirti Gupta -
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Release of goods denied under Section 129(1)(a) upheld as ownership was disputed; petitioner permitted to prove ownership before appellate authority with right to cross-examine supplier
Case Laws

Release of goods denied under Section 129(1)(a) upheld as ownership was disputed; petitioner permitted to prove ownership before appellate authority with right to cross-examine supplier

Kirti Gupta -
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Writ petition disposed as no tax or penalty was demanded from courier company; Court holds that notice under MOV-09 was only an intimation and not a demand
Case Laws

Writ petition disposed as no tax or penalty was demanded from courier company; Court holds that notice under MOV-09 was only an intimation and not a demand

Kirti Gupta -
0
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