GST - Confiscation of goods u/s 130 - Levy of penalty - The contention of...

GST

Confiscation of goods u/s 130 - Levy of penalty - The contention of the learned counsel appearing for the petitioners that the 2nd petitioner had forgotten to hand over about 100 gms of gold, which was being carried in his pocket, cannot be accepted, at least at this stage. The fact that there was discrepancy in the quantity in the documents stated to have been produced and the quantity recovered from the 2nd petitioner itself, is sufficient for the Department to suspect the evasion of tax. - HC

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