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2021 (5) TMI 935 - Commissioner - GSTDetention of goods alongwith the conveyance - Quantity loaded in the conveyance found excess than the quantity mentioned in the invoice - HELD THAT:- It is found from the records that the quantity of goods in the conveyance found excess than the quantity mentioned in the invoice. Less quantity of goods shown in the invoice with intent to evade the GST and tried to escape from correct liability. The contention of the appellant cannot be agreed with, that the measurement taken by the officers was wrong and unjustified and copy of calculation of quantity has not been served and the proceedings under Section 130 is wrong and illegal and only one fine i.e. on goods or conveyance can be imposed under the said section - it is clear that the impugned goods found excess i.e. quantity 3947 Sq. Ft on physical verification than the quantity mentioned in invoice were loaded intentionally to evade the GST. The excess quantity was supplied without declaring in the invoice with intent to evade the payment of tax therefore, the Section 130 of the Act was rightly invoked and the said section also provides for confiscation of goods or conveyance and find in lieu of confiscation. The excess found goods were loaded intentionally to evade the payment of GST - Appeal dismissed - decided against appellant.
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