Case Law Details
Om Prakash Kuldeep Kumar Vs Additional Commissioner Grade-2 And Another (Allahabad High Court)
The recent judgment by the Allahabad High Court in the case of M/s. Om Prakash Kuldeep Kumar v. Additional Commissioner Grade-2 and Another sheds light on a crucial aspect of the Goods and Services Tax (GST) regime – the disclosure of the route of transportation of goods. This article delves into the details of the case, the court’s analysis, and its impact on the GST landscape.
Hon’ble Allahabad High Court set aside the seizure of goods transported and held that, unlike the Value Added Tax Act, 2008 (“the VAT Act”), there is no specific provision in the Goods and Services Tax Act, 2017 (“the CGST Act”) which requires assesses to declare the route of transportation/ transit of goods.
Facts:
M/s. Om Prakash Kuldeep Kumar (“the Petitioner”) is a registered dealer trading Bidi, Matchbox, Tobacco, etc.
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Author Bio
i didnt get it. why the vehicle and goods were seized.
i didnt get the reason. someone pls tell me i am not much knwoledged in gst field