After-the-fact GST documents cannot defeat section 129 and Rule 138 seizure and penalty orders, petition dismissed

After-the-fact GST documents cannot defeat section 129 and Rule 138 seizure and penalty orders, petition dismissedCase-LawsGSTThe HC dismissed the petition. The court found as a factual matter that at the time of interception and seizure the petitioner pr

After-the-fact GST documents cannot defeat section 129 and Rule 138 seizure and penalty orders, petition dismissed
Case-Laws
GST
The HC dismissed the petition. The court found as a factual matter that at the time of interception and seizure the petitioner produced no statutory documents required under the GST regime; relevant papers, including the delivery challan, were tendered only after seizure. The HC held that permitting the petitioner's contention-that movement to weigh goods with

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