Venkateshwara Logistics Fleet Owners and Transport Contractors Vs Assistant Commissioner
Date: August 19, 2020
Subject Matter
No justification in seizing the perishable goods in transit, more so when the goods had suffered tax and penalty
Summary
The moot question is whether the department is entitled to seize a consignment of perishable goods in transit more particularly when it is accompanied by a lawful e-way bill, invoice and when it has paid the applicable IGST. Whenever perishable goods…
The petitioner, a transporter registered under the Central Goods and Services Tax Act, 2017 (henceforth referred to as `CGST Act’) and Integrated Goods and Services Tax Act, 2017 (henceforth referred to as `IGST Act’) was engaged by M/s. Venkataramana Traders, a registered supplier i…