In this session, the detention of goods under GST will be discussed by Adv. NK Arora and CA Shafaly Girdharwal. Detention of vehicles is a common practice. It was there in the Excise and VAT also. It generates revenue for the government. But the provisions for detention in GST have many loopholes. That's the reason for the huge litigation in detention cases. We have many court cases since the inception of GST for wrong detention. Some of the major issues are:
- Whether the order of detention u/s 129 is an appealable order. A discussion is required in light of relevant case laws.
- If it is no appealable then is it a violation of article 14 and 19(1)(g)
- Jurisdictional issues
-the interplay of sections 129 and 130 of the CGST Act. Both of these have a non-obstante clause.
Questions asked During the session:
1. Goods released after depositing security u/s 129(1). When it will be released and who will initiate penalty proceedings?
2. normally MOV-09 is non-speaking. The most common terms used by the SGST officer "reply filed by Company is not satisfactory, hence the company is instructed to deposit tax and penalty" what should be action, apart from the deposit, in such cases?
3. Tribunals not yet constituted. pl. suggest action for the second appeal. also please share your Point Of View on recent Circular from Maharashtra?
4. Generally, order by GST officer of different state and sharing with the officer of the state where the businessman is registered so the difficulty in filing an appeal and they are not loading in taxpayer login?
5. Humble consideration not overridden with respect to judgment given by you if it doesn't conflict sec 129 intentions?
6. Very insightful analysis & highly in-depth discussion by sir. Highly impressed.
7. Sir whether section 129(1)(c) furnishing security is right or discretion of authority?
8. Is it necessary to apply first section 129, then section 130? Nowadays GST officers are issuing notices by applying directly section 130 without applying Section 129?
9. Sir whether a proper officer can detain after reaching to the destination?
10. Whether goods can be detained on the wrong statement given by driver?
11. After depositing the demand of tax and penalty for release of goods can I utilize the amount of tax showing in balance in my cash ledger in my tax liability for the succeeding month and then file an appeal without 10% deposit as tax was deposited by me
12. When I had deposited full tax still 10% I have to deposit for registration of appeal?
13. No doubt money in cash ledger is my money but the Proper Officer releases the goods only after seeing the balance in cash ledger that we have deposited the required demand so why we should deposit an extra 10% for appeal?
14. Sir, I booked goods in the month of March in Delhi but the transporter could not transport the goods despite the extended time of E-Way Bill as Delhi was closed and his godown is in containment zone. Now neither I nor the transporter can extend the validity after 31st May. In this case how the transporter can transport the goods on that E-Way Bill and Invoice?
15. Regarding ITC for the month of March 20 to august-20?
16. madam is the prov. ITC of 10% omitted till August -20 and whether we can take full ITC of Purchase invoice of that month ignoring GSTR2A?
17. When the goods are seized by the officer, people get confused and frightened. what to do and how to proceed further in that case by a person?
18. what if waybill not generated and goods have been rcd by buyer?
if the goods got seized during transit and the owner does not want to release the goods. Then the recipient can release the goods by 19. telling that he is the owner and pay penalty?
20. Sir, if paid penalty and Tax by filing challan 2 years back and it is showing in cash ledger. Can we use the cash ledger balance now?