Web1 Jan 2024 · Sub-section (1)(a) of Section 129: “(a) on payment of the applicable tax and penalty equal to one hundred per cent. of the tax payable on such goods and, in case of … WebThe writ applicant No 1 was engaged in the business of areca nut and was a registered dealer under the GST. The writ applicant No 2 was the owner of the vehicle. The writ …

Know 10 GST Provisions effective from January 2024 - Taxscan

Web16 Jan 2024 · The Kerala High Court has held that mere suspicion of mis-classification of goods cannot be the basis for a detention of goods under Section 129 of the Central Goods and Services Tax Act 2024.A ... Web(1) The provisions of the Central Goods and Services Tax Act, and the rules made thereunder, including those relating to assessment, input tax credit, non-levy, short-levy, … grofe grand canyon suite sunrise

Section 130 – Confiscation of goods or conveyances and levy

Web(1) Notwithstanding anything contained in this Act, where any person transports any goods or stores any goods while they are in transit in contravention of the provisions of this Act … WebCGST ACT 2024. (1) Notwithstanding anything contained in this Act, if any person—. (i) supplies or receives any goods in contravention of any of the provisions of this Act or the rules made thereunder with intent to evade payment of tax; or. (ii) does not account for any goods on which he is liable to pay tax under this Act; or. WebHC therefore disposed the writ petition by directing the respondents to release the goods and the vehicle to the petitioner on the petitioner paying an amount of Rs.25,000, as … filemaker shortcut keys