Seizure and confiscation of goods - Carrying Gold without ...

Court Rules on Gold Seizure Without Delivery Challan Under GST; Officer's Discretion in Tax Evasion Cases Upheld.

December 24, 2021

Case Laws GST HC

Seizure and confiscation of goods - Carrying Gold without delivery challan - Validity of proceedings initiated u/s 130 - The question whether absence of mandatory documents in the particular case constitute an intention to evade tax or not is a matter within the realm of satisfaction of the Proper Officer. Interference in the satisfaction exercised by the Proper Officer, when the conclusion is supported by the circumstances surrounding the transaction, warrants no interference by this Court, as otherwise, the scheme and purport of the Act will be affected. - HC

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Seizure and confiscation of goods - Carrying Gold without ...

Court Rules on Gold Seizure Without Delivery Challan Under GST; Officer's Discretion in Tax Evasion Cases Upheld.

December 24, 2021

Case Laws GST HC

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