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GST - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Interpretation of statute - Confiscation of goods alongwith ...


Call for Legislative Review: Address Inconsistencies in GST Penalties u/ss 129 and 130(i)(v) for Fair Enforcement.

December 29, 2019

Case Laws     GST     HC

Interpretation of statute - Confiscation of goods alongwith conveyance - exercise of power arbitrarily and without any application of mind. - for the same breach and/or contravention of the provisions of the Act, there are two types of penalties provided under Section 129 and Section 130(i)(v) of the Act - the Legislature should, once again, look into both the provisions, i.e, Sections 129 and 130 of the Act and amend the sections accordingly so as to remove certain inconsistencies in the two provisions.

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