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GST - Highlights / Catch Notes

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Levy of tax and penalty - enhancement of value of goods - case ...

Case Laws     GST

October 29, 2021

Levy of tax and penalty - enhancement of value of goods - case of petitioner is that no grounds have been mentioned in the order of the officer of the Mobile Squad for enhancing the value of the goods - The impugned order passed by the Additional Commissioner Grade-2 (Appeal) First, Commercial Tax, Kanpur Year 2021-22 under Section 129(3) of the CGST Act, shall remain stayed and the seized goods and vehicles shall be released - HC

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