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Indirect Tax Legal updates#1

1. GST- Validity of detention of goods on the ground of undervaluation of invoice- Held, undervaluation of an invoice cannot be a ground for detention of goods u/s129 of the CGST Act when all the necessary documents as required u/s 68 of the CGST Act read with rule 138(A) of the rules have been furnished. By way ad-interim relief, the respondent-authorities are directed to release truck along with the goods contained therein. 2019-VIL-487-GUJ

2. Service Tax – Held, mere non-filing of ST-3 return is insufficient to bring home the guilt under Section 78 since that default is dealt with separately by a different provision. Penalties levied are deleted u/s 80 of the Finance Act and the appeal is treated as allowed. M/s Banu Engineering Contractor v.The Commissioner of GST & Central Excise, Coimbatore, 2019-VIL-617-CESTAT-CHE-ST.

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Profile photo of Advocate Pradeep Kumar Advocate Pradeep Kumar

PK Mittal BCom Delhi university 1975 LLB Delhi University 1978 FCS Fellow Member of ICSI 1992 1982 to 1992 as CS in Corporate Head Legal Apollo Tyres Ltd 1986 to 1992 1993 onwards Advocate in Delhi High Court CESTAT NCLT = Practcising Indirect Tax and Corporate laws 1993 to till date. Written more than 100 Article on Company Law and Corporate laws Indirect Tax Speaker on Indirect Tax Co Law and IBC in various Seminars Workshop organised by ICAI ICSI and ICMA and other organisations Convenor Core Group on GST of ICSI

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