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Impugned order quashing levy of penalty for transportation of ...


Order upholding quashing of penalty for goods transport upheld. Seizure allowed only if documents not genuine under Act. Documents genuine.

Case Laws     GST

July 23, 2024

Impugned order quashing levy of penalty for transportation of goods upheld. Power of detention or seizure can only be exercised when goods lack genuine documents under Act. Genuineness of documents not disputed. Allegation that prescribed documents not produced unsupported. Once accompanying documents found genuine, goods should not have been seized. Impugned order dated 06.03.2024 quashed, petition allowed.

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