Intent to evade tax or not - Challenged the physical inspection ...

Court Nullifies Tax Evasion Penalty; Orders Refund Due to Lack of Intent Evidence in Inspection Report.

March 20, 2024

Case Laws GST HC

Intent to evade tax or not - Challenged the physical inspection and verification report - Penalty - detention on the ground that address of the consigner not found during the inspection carried out at his place of business - The High court emphasized the necessity of proving an intent to evade tax for invoking proceedings under Section 129(3) of the CGST Act. - The court acknowledged that the respondent did not dispute the fact that taxes had been duly paid by the seller, strengthening the petitioner's argument against tax evasion. - The court allowed the writ petition, setting aside all impugned proceedings initiated by the respondent. It directed the refund of the penalty amount to the petitioner within four weeks.

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Intent to evade tax or not - Challenged the physical inspection ...

Court Nullifies Tax Evasion Penalty; Orders Refund Due to Lack of Intent Evidence in Inspection Report.

March 20, 2024

Case Laws GST HC

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