Court rules penalty under GST Act invalid without proof of tax evasion intent. Vehicle and goods to be released within two weeks.
Case-Laws
GST
The case involved a challenge to a penalty imposed u/s 129 of the Goods and Service Tax Acts. The court held that without proof of intent to evade tax, such penalties lack legal basis. The petitioner had presented all documents during seizure, except one, which was later provided. The court found no factual support for the alleged tax evasion in
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