Seized goods released after invoice and wedding card proved legitimacy; Section 129(1)(a) penalty payment ordered within three weeks
Case-Laws
GST
HC held that the invoice produced in favour of the petitioner and corroborative documentary evidence (wedding card) sufficiently established the legitimacy of the seized goods; the State/Department failed to impugn the invoice or the marriage fact. The December 31, 2018 Circular was held applicable; the detention and seizure could not be sust
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