HC upheld detention of goods and vehicle under Sec 129 of WBGST ...

Misrepresented goods description & value, tax evasion intent suspected. Detention of goods & vehicle, tax & penalties upheld.

December 19, 2024

Case Laws GST HC

HC upheld detention of goods and vehicle under Sec 129 of WBGST Act. Discrepancies between declared description and physical verification of goods, valuation gap indicated misrepresentation, intent to evade tax. Petitioner failed to substantiate legitimate trade practices or unreasonable valuation. HC found no procedural or legal infirmities in orders of adjudicating and appellate authorities. Regulatory measures under GST laws necessary, don't violate fundamental rights. Writ petition dismissed, detention order, tax demand, penalties under WBGST and CGST Acts affirmed.

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HC upheld detention of goods and vehicle under Sec 129 of WBGST ...

Misrepresented goods description & value, tax evasion intent suspected. Detention of goods & vehicle, tax & penalties upheld.

December 19, 2024

Case Laws GST HC

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