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GST - Highlights / Catch Notes

Home Highlights April 2021 Year 2021 This

Confiscation of goods - jewellery items - evasion of GST or not ...

Case Laws     GST

April 27, 2021

Confiscation of goods - jewellery items - evasion of GST or not - officers of the respondent department during shadow operation noticed two persons entering and coming out of the jewellery shop. The bags held by them were checked and those were found to be containing gold ornaments including stone weight. Ext.P2 notice makes it clear that goods were not accompanied by any documents showing or reflecting payment of tax on them as per the provisions of the GST Act, 2017 - petition dismissed. - HC

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