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GST - Highlights / Catch Notes

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Confiscation of vehicle alongwith goods - Evasion of GST in ...

GST

June 20, 2023

Confiscation of vehicle alongwith goods - Evasion of GST in connivance with the transporter or not? - If the rectification application is considered and adjudicated, the question of considering connivance may not survive. However, for complete adjudication, the respondents must consider the question of connivance so that the petitioner can pursue all grounds for complete adjudication. - HC

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