Section 129 and 130 of the CGST Act, 2017 deal with provisions for detention, seizure, and release of goods and conveyances in transit, and the confiscation of goods or conveyances and imposition of penalties, respectively. Here are some of the notable case laws related to these sections:
1. M/s. MSJ Leathers v. The State Tax Officer: In this case, the Madras High Court held that the detention of goods under Section 129 of the CGST Act, 2017 is not justified if the tax and penalty have already been paid or furnished as security.
2. Mohit Minerals Pvt. Ltd. v. State of Rajasthan: The Rajasthan High Court held that the detention of goods under Section 129 of the CGST Act, 2017 cannot be made without providing an opportunity of being heard to the person concerned.
3. Kamaljeet Singh v. State of Punjab: The Punjab and Haryana High Court held that the detention of goods under Section 129 of the CGST Act, 2017 is justified if the proper officer has reason to believe that there has been a contravention of the provisions of the Act.
4. Arjun Syntex Pvt. Ltd. v. State of Gujarat: The Gujarat High Court held that the provisions of Section 130 of the CGST Act, 2017 should be interpreted strictly, and the burden of proving that the goods or conveyances were not involved in the commission of any offence lies on the person from whom they were seized.
5. Mukesh Kumar Gupta v. Union of India: In this case, the Calcutta High Court held that the imposition of penalty under Section 130 of the CGST Act, 2017 cannot be made without giving the person concerned an opportunity of being heard.
6. VRL Logistics Limited v. The Assistant Commissioner of Commercial Taxes: The Karnataka High Court held that the detention of goods under Section 129 of the CGST Act, 2017 can be made only if there is prima facie evidence of a contravention of the provisions of the Act.
7. Rajasthan State Beverages Corporation Ltd. v. Assistant Commissioner, Commercial Taxes: The Rajasthan High Court held that the detention of goods under Section 129 of the CGST Act, 2017 can be made only if the person transporting the goods does not produce the necessary documents or furnishes incorrect information.
8. DSV Air and Sea Pvt. Ltd. v. State of Kerala: The Kerala High Court held that the detention of goods under Section 129 of the CGST Act, 2017 can be made only if the proper officer has reason to believe that the goods are liable to confiscation.
9. Ratan Stone Export v. Union of India: The Rajasthan High Court held that the detention of goods under Section 129 of the CGST Act, 2017 is not justified if the person transporting the goods produces the necessary documents and pays the tax and penalty.
10. M/s. United Distributors India Ltd. v. Assistant Commissioner: The Kerala High Court held that the confiscation of goods and imposition of penalty under Section 130 of the CGST Act, 2017 can be made only if the goods were involved in the commission of any offence under the Act.
These case laws provide guidance on the interpretation and application of Sections 129 and 130 of the CGST Act, 2017, and illustrate the various factors that may be considered by the courts in determining whether the detention or confiscation of goods or conveyances is justified under the Act.
It is important to note that these case laws are not exhaustive, and the interpretation and application of Sections 129 and 130 of the CGST Act, 2017 may vary depending on the specific facts and circumstances of each case.
Section 129 of the CGST Act, 2017 deals with the detention, seizure, and release of goods and conveyances in transit.
Section 130 of the CGST Act, 2017 deals with the confiscation of goods or conveyances and imposition of penalties.
Goods or conveyances can be detained under Section 129 of the CGST Act, 2017 if the proper officer has reason to believe that there has been a contravention of the provisions of the Act.
Goods or conveyances can be confiscated under Section 130 of the CGST Act, 2017 if they are involved in the commission of any offence under the Act.
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