Calcutta High Court
For assessee
Topic
Detention and release of goods and conveyances, e-way bills.
3 rulings found
Calcutta High Court
Where ownership of seized perishable goods was not established, claimant could not seek release as owner but may seek release under alternate statutory mechanism; compelling claimant to participate in auction was unsustainable
Uttarakhand High Court
Where vehicle carrying aluminium roofing sheets was intercepted and discrepancy of truncated e-way bill numbers in invoices was explained as clerical error, with goods found matching declared documents and no evasion or undue benefit shown, penalty order under Section 129 could not be sustained and refund directed after applicable deduction as per circular dated 14 September 2018
Karnataka High Court
Where goods and conveyance were detained due to quantity mismatch and penalty was paid as per appellate order while suo motu revision was pending, release was required on protective basis on deposit of appropriate securities