Misrepresented goods description & value, tax evasion intent suspected. Detention of goods & vehicle, tax & penalties upheld.

Case-Laws – GST – Highlights – HC upheld detention of goods and vehicle under Sec 129 of WBGST Act. Discrepancies between declared description and physical verification of goods, valuation gap indicated misrepresentation, intent to evade tax. Petitioner

Misrepresented goods description & value, tax evasion intent suspected. Detention of goods & vehicle, tax & penalties upheld.
Case-Laws
GST
HC upheld detention of goods and vehicle under Sec 129 of WBGST Act. Discrepancies between declared description and physical verification of goods, valuation gap indicated misrepresentation, intent to evade tax. Petitioner failed to substantiate legitimate trade practices or unreasonable valuation. HC found no procedural or legal infirmities in orde

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