The adjudication proceedings on the goods detained / seized should be completed expeditiously Where the registered person complies with filing of bond and security, the Proper Officer should release the goods forthwith. – Kerala High Court*
[M/s. Vajra Rubber Products (P) Ltd. (Petitioner) Vs. The Commercial Tax Officer, Irinjalakuda, Asst. State Tax Officer And Superintendent of Central Tax & Central Excise, Irinjalakuda (Respondent) [2018 (3) TMI 972 – Kerala HighCourt] and Shankar Mohan (Petitioner) Vs. Intelligence Inspector, The Intelligence Officer, Commissioner Goods & Service Tax Authority, State Of Kerala (Respondent) [2018 (1) TMI 179 ]
*Penalty and seizure is not sustainable for movement of goods without e-way bill unless there exists malafide intention to evade taxes: – Allahabad High Court*
[M/s Raj Iron & Building Materials (Petitioner) Vs. Union Of India Thru’ Its Secy. & 3 Others (Respondent) 2018 (1) TMI 949 – Allahabad High Court]
For any query on GST, pls feel free to write to me at my Mobile no. *9891112120*
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