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2018 (4) TMI 1074 - HC - GSTSeizure of goods with vehicle - absence of Transit Declaration Form - interstate movement of goods through UP - penalty - Held that: - It is clear that the goods have been detained, seized and penalty has been imposed merely because of TDF was absent and the proper officer was himself not satisfied as to the intention to evade tax being present in the facts of the case - There is nothing to dispute the claim made by the assessee that it was effecting the stock transfer of goods from Chennai to Dehradun and therefore, the goods were only passing through the State of U.P. - There is no allegation or intention on the part of the assessee to unload the goods within the State of U.P. - seizure and penalty not sustainable - petition allowed.
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