Dated 15th January, 2022

Denial of Cenvat Credit on recommendation by DGCEI not justifiable. Statement should be cross examined before passing of any order.

GST update on a recent Judgement towards detention of goods in transit

GST update:-

M/s Karnataka Traders Vs State of Gujarat*

In the given judgement, goods and vehicle was detained in transit on two ground i.e. undervaluation of goods and vehicle was travelling to different direction than the direction of destination.

Writ petition was filed against the confiscation notice.

Hon'ble Gujarat High Court held that vehicle and goods to be released at the earliest as:

  • Goods cannot be confiscated on ground of under valuation and department should initiate separate proceedings.
  • Mechanical detention of consignment is impermissible because the driver opted for different route.

*2022-TIOL-43-HC-AHM-GST

Recent Amendments in GST

BT Associates is a premier indirect tax consultant in kolkata, delivering high quality services to client in the area of indirect taxation.GST idea is a unit of BT Associates formed to share knowledge on stakeholders. We cover entire gamut from technical papers to recent development including IT under GST

Recent Amendments in GST

Recent Amendments in GST
Founder Member

Bhaskar Thakkar

Chief Executive officer

BT Associates, India

thakkar@btassociate.com

Twenty years of experience in tax practice. Specialist in structuring & planning and tax optimization under indirect tax. Lead eastern India indirect tax practice of Ernst & Young in past.