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Gujarat High Court Quashes Confiscation Show-Cause Notice in GST Case for Lack of Jurisdiction and Absence of Mens Rea. Goods in Transit Intercepted at Wrong Destination; E-Way Bill Held Valid Under Section 130 of Gujarat Goods and Services Tax Act, 2017.

The petitioner, a proprietary concern registered under the Gujarat Goods and Services Tax Act, 2017, but assessed under Delhi GST authorities, receive...

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Karnataka High Court Allows Revenue Appeal in GST Vehicle Seizure Case — Upholds Requirement of Advance Intimation Under Section 129(6) of KGST Act. Failure to Furnish E-Way Bill Details Before Movement Attracts Penalty Despite Subsequent Production.

The case involves an intra-court appeal filed by the Revenue (Joint Commissioner of Commercial Taxes and Commercial Taxes Officer) against an order of...

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High Court of Karnataka Examines Validity of Confiscation After Detention Under CGST Act. Goods Transported Without E-Way Bill and Alleged Undervaluation Leads to Dispute Over Proper Officer's Jurisdiction Under Sections 129 and 130 of CGST Act.

This writ petition before the High Court of Karnataka Dharwad Bench concerned a challenge to an appellate order confirming the confiscation of goods a...

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Bombay High Court Dismisses Petition Challenging GST Detention Order — Petitioner Failed to Produce E-Way Bill or Invoice at Time of Inspection, Detention Upheld Under Section 129 of MGST Act, 2017.

The petitioner, Velentine Properties Private Limited, filed a writ petition challenging the detention of its goods and vehicle by the State of Maharas...