Failure to Prove Physical Movement of Goods Results in Seizure Under Section 129 of GST Act

Failure to Prove Physical Movement of Goods Results in Seizure Under Section 129 of GST ActCase-LawsGSTHC upheld seizure of goods under GST Act due to petitioner’s failure to establish actual physical movement of goods from West Bengal/Assam to Delhi via

Failure to Prove Physical Movement of Goods Results in Seizure Under Section 129 of GST Act
Case-Laws
GST
HC upheld seizure of goods under GST Act due to petitioner's failure to establish actual physical movement of goods from West Bengal/Assam to Delhi via Kanpur. Following precedent from SC in Ecom Gill Coffee Trading, burden of proof in original proceedings lies with assessee to demonstrate genuine transactions and physical movement of goods. Petitioner failed to provide essential ev

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