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GST - Highlights / Catch Notes

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Confiscation of goods - This matter would require a detailed ...

GST

February 21, 2022

Confiscation of goods - This matter would require a detailed consideration. At the same time, no useful purpose will be served by detaining the goods other than the inflict of financial loss on the petitioner. Even if the petitioner is eventually found guilty of the violation of the provisions of the Act and the Rules made thereunder, Penalty and Fine are only to be imposed - Goods directed to be released on payment of disputed GST and 25% of tax as bank guarantee - HC

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