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2022 (3) TMI 445 - HC - GSTDetention of goods - e-way bill relating to the consignment in question had expired one day before, i.e. in the midnight of September 8, 2019 - willful and deliberate suppression of facts - HELD THAT:- The respondent could not make out a case against the petitioner that the violation was willful and deliberate or with a specific material that the intention of the petitioner was for evading tax. This writ petition is disposed of by setting aside the impugned order of the appellate authority as well as the order of the adjudicating authority dated September 11, 2019 and as a consequence, the petitioner will be entitled to get the refund of the penalty and tax paid on protest subject to compliance of all legal formalities.
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