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GST - Highlights / Catch Notes

Home Highlights July 2023 Year 2023 This

Imposition of penalty in lieu of confiscation of the vehicle - ...

Case Laws     GST

July 20, 2023

Imposition of penalty in lieu of confiscation of the vehicle - absence of E-way bill - In the present case the intention of the petitioner is clear that the goods were being transported in the vehicle, with an intention to evade the tax - respondent authorities have shown material, which indicate and infers the intention of the petitioner, which is evasion of tax. - Levy of penalty confirmed - HC

 

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