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2018 (1) TMI 950 - HC - GSTSeizure of goods - discrepancy in the quantity - also, penalty imposed on the ground that the goods, started their journey one week after the date of the invoice - Held that: - discrepancy as regards quantity has been resolved and it is accepted to the department that the quantity of goods as disclosed in the documents is the same as found on physical verification - also, reason for which penalty imposed, prima facie cannot be the ground to seize the goods or to impose penalty. Subject to the petitioner furnishing security equal to the value of the goods and tax payable, in the form of indemnity bond, the vehicle along with goods shall be released in favour of the petitioner forthwith - petition allowed.
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