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1 - 8 of 8 (0.21 seconds)Section 129 in The Central Goods and Services Tax Act, 2017 [Entire Act]
Section 130 in The Central Goods and Services Tax Act, 2017 [Entire Act]
K.P. Sugandh Limited And Etc. vs State Of Chhattisgarh And Ors. on 28 February, 2008
The High Court of Chhattisgarh in the case of K. P. Sugandh Ltd. & Ors. Vs.
State of Chhattisgarh & Ors.2, had also taken the same view. The erstwhile
High Court of Andhra Pradesh, while considering the same provisions, under
the A.P.G.S.T. Act, in a judgment, dated 04.12.2014, in W.P.No.2952 of 2000,
had also taken the view that the question of valuation and tax payable on such
goods, would have to be referred to the Assessing Authority.
Panchhi Traders Through Narendra ... vs State Of Gujarat on 10 October, 2019
Apart from this, the Hon'ble High Court
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2020 (34) G.S.T.L. 142
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2020 (38) GSTL 317
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1997 (3) ALD 682; (1997) 25 APSTJ 1
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of Gujarat in the case of Panchi Traders Vs. State of Gujarat 4 and the
Hon'ble High Court at Allahabad in the case of Shamhu Saran Agarwal &
Company Vs. Additional Commissioner Grade 5, had also held that, the
issues of valuation cannot be taken up by the Officials at check post under the
provisions of Section 129 or Section 130 of the G.S.T. Act.
Alfa Group vs The Assistant State Tax Officer on 18 November, 2019
6. This issue has been considered by various High Courts. The Hon'ble
High Court of Kerala at Ernakulam in the case of Alfa Group Vs. The
Assistant State Tax Officer, State Goods and Service Tax Department &
Ors1. had held that the question of valuation, cannot be undertaken under
proceedings initiated under Section 129/under Section 130 of the G.S.T. Act.
Patel Angadia And Co. Rep. By Its ... vs Asst. Commercial Tax Officer And Anr. on 22 April, 1997
This principle
was again reiterated by another Division Bench of the erstwhile High Court of
Andhra Pradesh in the case of Patel Angadia and Company Vs. Assistant
Commercial Tax Officer and Ors. 3.
Section 68 in The Punjab Goods and Services Tax Act, 2017 [Entire Act]
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