Gold Jewelry Transport Case: Tax Evasion Through Rules 138 and 55 Leads to Confiscation Under Section 130

Gold Jewelry Transport Case: Tax Evasion Through Rules 138 and 55 Leads to Confiscation Under Section 130Case-LawsGSTHC upheld confiscation notice issued under Section 130 of TNGST Act regarding transport of gold jewelry. Officials established prima facie

Gold Jewelry Transport Case: Tax Evasion Through Rules 138 and 55 Leads to Confiscation Under Section 130
Case-Laws
GST
HC upheld confiscation notice issued under Section 130 of TNGST Act regarding transport of gold jewelry. Officials established prima facie evidence of tax evasion through misuse of Rules 138 and 55 of CGST Rules. Court distinguished between Section 129 (seizure) and Section 130 (confiscation), ruling they operate independently despite non-obstante clause in Section 129

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