TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Court to Review Confiscation Order Under CGST Act Despite No Discrepancies</h1> <h3>SANJAYBHAI LAXMANBHAI GOGARA Versus STATE OF GUJARAT</h3> SANJAYBHAI LAXMANBHAI GOGARA Versus STATE OF GUJARAT - TMI Issues: Confiscation of goods and vehicle under section 130 of the CGST Act despite no discrepancy found during physical verification.In this case, the petitioner's advocate highlighted that the vehicle and goods were detained by respondent No.2 for verification, and the inspection period was extended by three days. Subsequently, physical verification was conducted, and Form GST-MOV-04 confirmed no discrepancies in the goods. However, the respondents proceeded under section 130 of the CGST Act, issuing notice in Form GST-MOV-10, alleging the dealer's involvement in bogus billing practices or false ITC claims for August and September 2019. An order was passed confiscating the goods and vehicle based on these grounds. The petitioner argued that confiscation without any document or goods discrepancy is impermissible.The High Court, considering the submissions, issued a notice returnable on 18th November 2019. Direct service was permitted on the same day. The case raises a crucial issue of confiscation under section 130 of the CGST Act despite the absence of discrepancies in the documents and goods during physical verification. The court will likely examine the legality and justification of the confiscation order based on alleged involvement in bogus billing practices or false ITC claims, especially when no irregularities were found during the inspection. The petitioner's argument challenges the validity of the confiscation and seeks relief from the court against the respondents' actions. The outcome of this case will determine the application and interpretation of the relevant provisions of the CGST Act concerning confiscation in similar circumstances where no discrepancies are detected during verification.
TaxTMI 