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GST - Highlights / Catch Notes

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Seizure of goods alongwith vehicle - place of supply was not ...


Court Orders Return of Seized Goods and Vehicle After GST Registration Address Updated; No Tax Evasion Found.

April 9, 2022

Case Laws     GST     HC

Seizure of goods alongwith vehicle - place of supply was not included in the GST registration - oth the petitioner and the respondent admit that as on date the above said address has been included in the petitioner's place of business in the GST Registration. Thus, there is a post facto inclusion of the address, which was mentioned in the tax invoice raised by the supplier and in the E-way Bill. - There is no attempt to evade tax - HC

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