Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
After interception of goods in transit, the Court held that the authorities could not bypass the detention and seizure process under section 129 and proceed straight to confiscation under section 130 by issuing Form GST MOV-10. It applied its earlier Gujarat HC decision that sections 129 and 130 operate in distinct fields, and that confiscation under section 130 is relevant only where intention to evade tax is involved. Because proceedings had been initiated under section 129 but were then converted directly into confiscation proceedings, the notice and consequential action were unsustainable and were quashed.
After interception of goods in transit, the Court held that the authorities could not bypass the detention and seizure process under section 129 and proceed straight to confiscation under section 130 by issuing Form GST MOV-10. It applied its earlier Gujarat HC decision that sections 129 and 130 operate in distinct fields, and that confiscation under section 130 is relevant only where intention to evade tax is involved. Because proceedings had been initiated under section 129 but were then converted directly into confiscation proceedings, the notice and consequential action were unsustainable and were quashed.
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