The High Court addressed the issue of tax levy and penalty ...

High Court rules against seizing goods in transit due to lack of evidence on undervaluation. Revenue Appeal dismissed.

Case Laws GST

July 1, 2024

The High Court addressed the issue of tax levy and penalty related to the release of a vehicle transporting goods without proper documents beyond the destination. The court rejected the mechanical detention of the consignment based on insufficient grounds provided by the respondent. It also emphasized that undervaluation alone cannot justify the seizure of goods in transit. As no evidence of undervaluation was presented, the appeal of the revenue was deemed meritless and dismissed, with costs made easy for the respondent.

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The High Court addressed the issue of tax levy and penalty ...

High Court rules against seizing goods in transit due to lack of evidence on undervaluation. Revenue Appeal dismissed.

Case Laws GST

July 1, 2024

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