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GST - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Confiscation of goods - unless the tax and penalty are ...


Confiscation of Goods Requires Tax, Penalty Quantification; Owner Must Get Chance to Pay After Objections Filed.

April 2, 2019

Case Laws     GST     HC

Confiscation of goods - unless the tax and penalty are quantified, no confiscation order could be passed. It is necessary to provide an opportunity to the owner of the goods or person incharge of the goods vehicle to make payment of tax and penalty subsequent to the objections filed, if any.

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